Question 23 (2 points) When deciding to buy a new accounting system, the irrelevant cost is the cost of the new software cost of training staff to use the new system. the purchase price paid for the old software. The increase in maintenance fees for system upgrades for the new system compared to what was being paid for the existing system Question 24 (2 points) A company is deciding whether to purchase production equipment that will produce units of its product more quickly than the current equipment. The company will not increase the number of units of product it produces. The new equipment will need the same quantity of material per unit produced. Which of the following costs would be relevant to its decision? The cost of the new equipment The cost of raw materials used to produce products on the equipment The original purchase price of the machinery currently used to produce the equipment The salary of the factory manager Question 26 (1 point) Which of the following is most likely to use job order costing? DuPont Chemical Exxon Mobile (gasoline) Ashley Custom Furnishings General Mills (cereal) Question 27 (1 point) Job costing is most likely used in which of the following industries? Food and beverage Chemicals Pharmaceuticals Commercial building construction