17. In incremental analysis, total variable costs will always change under alternative courses of action, and total fixed costs will always remain constant. A) True B) False 18. A company should never accept an order for its product at less than its regular sales price. A) True B) False 19. An opportunity cost is the potential benefit obtained by using resources in an alternative course of action. A) True B) False 20. In a decision concerning replacing old equipment with new equipment, the book value of the old equipment can be considered an opportunity cost. A) True B) False 21. Tunes & More, Inc. manufactures speakers and receivers and uses activity-based costing. The following information is available: Expected Use of Activity Cost Pool Estimated Overhead Cost Driver per Activity Ordering $168,000 24,000 orders Soldering 192,000 64,000 machine hours Inspecting 900,000 120,000 labor hours Packing 840,000 56,000 boxes Instructions Compute the activity-based overhead rates