13. In a special order decision, fixed costs that do not differ between two alternatives are

A) of major importance to the decision B) irrelevant C) important if they are a material dollar amount D) opportunity costs

14. Here is a statement from the Statement of Ethical Professional Practice drafted by the Institute of Management Accountants: "Each member has a responsibility to perform professional duties in accordance with relevant laws, regulations and technical standards." This statement comes from the standard. A) professional responsibility B) competence C) credibility D) confidentiality

15. In considering whether to produce a single product, the associated direct materials and direct labor costs would probably be A) irrelevant quantitative factors B) irrelevant qualitative factors C) relevant quantitative factors D) relevant qualitative factors

16. Each month Newton Company produces 30,000 units of a product that has variable costs of $70 per unit. Total fixed costs for the month are $990,000. A special order is received for 1,000 units at a price of $77 per unit. Newton Company has adequate capacity for the special order. If Newton Company accepts the special order, what is the profit to Newton Company? A) $7,000 B) There is no profit; it is loss. C) $21,000 D) $210,000