Capital Budgeting and the post-audit process

United systems is one of the country's largest distributors of servers and video confrencing technology. Recently, the company successfully expanded into three new markets. The company's CFO needs to perform a post-audit to examine the feasibility of expansion into more new markets. Which of the following would be a part of the post-audit? Choose all that apply.

a. explainning why the company spent three times more on shipping than what what forecasted.

b. Determining which markets the company should expand into next

c. Comparing the company's actual sales volume in the new market to the company's expected sales volume in the new markets.

When a firm is forced to employ capital rationing, it generally means that the firm has (less/more) positive NPV projects than it can finance