Done on a regular basis, relevant cost pricing in "special-order decisions" can erode normal pricing policies and lead to: Multiple Choice Overconfidence in decision-making A decrease in the firm's long-term profitability. Goal congruence between management and sales personnel. A cost leodership strategy. Maximization of the internol value stream. The value-chain analysis used regarding the "make-or-buy decision" often leads a firm to make use of: Multiple Choice Activity-based costing (ABC). Cost-volume profit (CVP) analysis. Outsourcing options. Relevant cost-based pricing. Value stream accounting. Which costs are not traceable to individual products? Multiple Choice Processing costs. Split-off costs. Fixed costs. Joint productions costs. Variable costs. Which of the following statements regarding a joint production process is not true? Multiple Choice A common decision facing management is whether to sell products at the spilit-off point or to sell these products after further processing The allocation of joint (common) production costs to individual products helps management determine which products should be processed beyond the split off point Costs incurted up to the split-of point are referred to as joint production costs. The decision as to whether individual products should be sold "as is" or processed further is made by comparing incremental revenues and incremental conts. For financial reporting purposes output (le., inventory is costed at the sum of separable processing cost plus an allocated share of joint production costs