1.Let us assume that fixed and variable costs remain constant, the decreases of selling price will

a.increase resource drivers

b.decrease resource drivers

c.decrease the break-even volume

d.have no any effect

e.increase the break-even volume

2/.is the difference between the budgeted (expected) sales and breakeven sales.

a.Margin of safety percentage

b.Margin of safety

c.Expected sales

d.Actual sales

3.Cost management systems, such as Activity Based Costing, tend to focus on an organization's:

a.activities

b.machines

c.customers

d.employees

e.rules and regulations

4.Costs that are expensed when incurred are called

a.product costs

b.direct costs

c.indirect costs

d.period costs

e.inventoriable costs