Question content area topPart 1'When evaluating alternative ways to improve quality, managers need to consider the fully allocated costs of quality." Do you agree? Explain.Question content area bottomPart 1A.Yes. When evaluating alternative ways to improve quality, managers need to identify the relevant costs and benefits of quality improvement efforts by focusing on how total costs and total revenues will change. Fully allocated costs of quality often include the allocation of fixed costs that will change with quality-improvement activities. These fixed costs are relevant when calculating the benefits of quality improvement and so should be considered.B.No. When evaluating alternative ways to improve quality, managers need to identify the relevant costs and benefits of quality improvement efforts by focusing on how total costs and total revenues will change. Fully allocated costs of quality often include the allocation of variable costs that will not change with quality-improvement activities. These variable costs are irrelevant when calculating the benefits of quality improvement and so should not be considered.C.No. When evaluating alternative ways to improve quality, managers need only to consider fixed costs since these types of costs are the only relevant costs when calculating the benefits of quality improvement.D.No. When evaluating alternative ways to improve quality, managers need to identify the relevant costs and benefits of quality improvement efforts by focusing on how total costs and total revenues will change. Fully allocated costs of quality often include the allocation of fixed costs that will not change with quality-improvement activities. These fixed costs are irrelevant when calculating the benefits of quality improvement and so should not be considered.