MATCH:

1)Opportunity cost

2)Capital budget

3)Variable costs

4)Incremental analysis

5)Fixed costs

6)Decision types

7)Special price request

8)Sell or process more

9)Repair, preserve, or replace equipment

10)Eliminate an unprofitable segment or product

A)Processes used to identify financial data that changes under alternative courses of action.

B)Many manufacturers have the option of selling products at a certain point in the production cycle.

C)The process of making decisions about capital expenditures in business.

D) Retain segment unless eliminated fixed costs exceed lost contribution margin.

E) The book value of the old machine does not affect the decision.

F) Sometimes they don't change with the alternatives.

G) The potential benefit to be gained from pursuing an alternative course in action.

H) Sell or continue processing.

I) Sometimes the alternatives change.

J)Obtain additional business by making an important price agreement to a specific client.