A cost that cannot be changed.

B$)$ A significant cost that has the poterntial to "vink" the organization.

C$)$ A cost that has already occurredalre

$4.$ How is a manager of a profit centre evaluated?

A$)$ On the amount of return the centre's assets generate

B$)$ On the profit that the centre generates.

C$)$ On the amount of revenue that can be generated.

D$)$ On his or her ability to control costs.

$5.$ When management has excess capacity available to it in the short run, which of the following would be the best path to follow?

A$)$ Consider outsourcing certain products.

B$)$ Consider mixing its product offerings in a new way.

C$)$ Consider accepting special orders.

D$)$ Consider ways to reduce its fixed costs.

$6.$ A catering company would like the Food Division to transfer $10,000$ cans of its final product to the Restaurant Division for $$80.$ The Food Division sells the product to customers for $$150$ per unit. The Food Division's variable cost per unit is $$55$ and its fixed cost per unit is $$25.$ The Food Division is currently operating at full capacity. What is the minimum transfer price the Food Division should accept?

A$)$ $$55$

B$)$ $$25$

C$)$ $$80$

D$)$ $$150$