For each of the following​ items, identify which of the management accounting guidelines​ applies: cost-benefit​ approach, behavioral and technical​ considerations, or different costs for different purposes. 1. Giving constructive feedback when actual performance falls short of the budget. ▼ 2. Deciding to give bonuses for superior performance to the employees in a Japanese subsidiary and extra vacation time to the employees in a Swedish subsidiary. ▼ 3. Including costs of all the​ value-chain functions before deciding to launch a new​ product, but including only its manufacturing costs in determining its inventory valuation. ▼ 4. Selecting between a salary plan and a commission plan to compensate sales managers. ▼ 5. Signing a lease on a costlier retail location when a​ lower-cost location had available space. ▼ 6. Analyzing whether to keep the billing function within an organization or outsource it. ▼ 7. Installing a participatory budgeting system in which managers set their own performance​ targets, instead of top management imposing performance targets on managers. ▼ 8. Recording research costs as an expense for financial reporting purposes​ (as required by U.S.​ GAAP) but capitalizing and expensing them over a longer period for management​ performance-evaluation purposes. ▼ 9. Signing a contract to sponsor a basketball star to increase exposure and sales to a younger customer market. Answer

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