The reason is that cost accounting can only generat competitive advantages if it is calculates the associated costs to each unit products of product porfolio in a better way. (which is activity based costing discussed in the "fill in the blank" questions.) So if the costs are all better calculated and obviously the decision made would be better. So the value generated will be higher and higher efficient procedures and product manufacturing operations will be kept continued to control the costs to restrain the competitive advantages.
d. The required rate of return would increase because the bond would then be more risky to a bondholder.
Explanation
The risk–return spectrum (also called the risk–return tradeoff or risk–reward) is the relationship between the amount of return gained on an investment and the amount of risk undertaken in that investment.
Humans are always looking for things to help improve their daily lives, seeing advertisements showcase new items for them and get them to buy their stuff.