When management is performing incremental analysis, costs or revenues that differ between two alternatives are known as: O Sunk Unavoidable O Relevant o Irrelevant Which of the following is true related to period costs and product costs? Period costs are immediately expensed on the income statement in the period incurred. O Period costs are first reported in inventory on the balance sheet. O Period costs are part of Cost of Goods Sold on the income statement. O Product costs do not show up as inventory on the balance sheet. Question 4 Which budget is typically created first? O Production Budget O Cash Budget Sales Budget O Direct Materials Budget Assume the Personal Training Division of Health Inc. is operated as an investment center. Sales for the division were budgeted for the year at $415,000. Total variable costs were budgeted at $190,000. Total controllable fixed costs were budgeted at $85,000. Actual results were as follows: Sales: Variable costs: Fixed costs: $400,000 $180,000 $87,000 If average operating assets for the year was $600,000, what is the division's actual ROI? Round answers to two decimal places. O 36.67% 44.50% 66,67% 22.17%