Target Pricing is most common when: a. There is some pricing power b. ROI is not known c. The product being sold is a commodity d. Total Costs are not known NRV is defined as: a. A product with No Realizable Value b. Estimated Selling Price - Costs to Complete c. An input into a "Make vs Buy" decision d. A service department allocation method Which of the following anticipated future costs always differ among alternative courses of actions? a. Historical Costs b. Conversion Costs c. Direct Materials Costs d. Relevant Costs