__________ is/are excluded from the incremental analysis because they will be incurred regardless of whether or not the company accepts the special order. Direct labor Fixed overhead costs Direct materials Variable overhead costs Which of the following is irrelevant to the keep or drop / continue or discontinue decision to eliminate an unprofitable segment? Common fixed costs Variable costs Segment margin Direct fixed costs

It costs Camp, Inc. $35 per unit to manufacture 1,000 units per month of a product that it can sell for $50 each. Alternatively, Camp could process the units further into a more complex product, which would cost an additional $30 per unit. Camp could sell the more complex product for $75 each. How would processing the product further affect Camp's profit? Profit would increase by $5,000. Profit would decrease by $5,000. Profit would decrease by $25,000. Profit would increase by $25,000.

Underwood, Inc. manufactures two products. It currently has 2,000 hours of direct labor and 1,000 hours of machine time available per month. The table below lists the contribution margin, labor and machine time requirements, and demand for each product. Product A Product B Unit contribution margin $15.00 $12.00 Demand 1,000 units 2,000 units Labor time 1/2 hour 1 hour Machine time 1 hour 1/2 hour What is the contribution margin per machine hour for this Product Mix with constrained resources decision for Product B? $12 $24 $6 $15