The answer is customer value analysis. This is responsible
for providing information in regards with the organization’s way of how they
are able to maintain or work well with their competitions and to their
customers. This is considered to be important because it provided a basis and
comparison with the rivals existing in the organizations.
 
        
             
        
        
        
Answer: Increased profit as opposed to making them internally. 
Explanation:
Make or buy decisions are management decisions as to whether production components should be produced internally or outsourced.
Buy decision
Unit price= $34
Total unites= 19900
Total cost= $34*19900=$676,600
Make decision
 $
Direct materials 178,000
Direct Labor. 380,000
Variable overhead. 104,000
Relevant fixed overhead 260,000
Total $922,000
Unit price for make=922000/19900
Unit price=$46.33
Since buying outside is more cheaper than producing internally, it will be more profitable to outsource(buy). 
 
        
             
        
        
        
Answer:
$78,375
Explanation:
Actual HVAC usage = 500 + (500 × 10%) = 500 + 50 = 550
Total HVAC income before credit loss = 550 × $150 = $82,500
Total HVAC income before credit loss =  $82,500 - ($82,500 × 5%) = $82,500 - $4,125 = $78,375
Therefore, the approximate heating, ventilation, and air conditioning (HVAC) revenue the landlord will realize is $78,375.
 
        
             
        
        
        
Answer: $85,000
Explanation:
Drawings are debited/deducted from the Equity account to reflect that the owner's holdings in the business has reduced. 
Profit is added to the Equity account in the form of Retained Earnings. 
The closing Balance on Equity is;
Closing Balance = Opening Balance + Profit - Drawings 
Profit = Closing Balance - Opening Balance + Drawings 
Profit = 175,000 - 120,000 + 30,000
Profit = $85,000
 
        
             
        
        
        
Answer:
The correct answer is B. The adoption of a new cost driver for overhead application.  
Explanation:
This option is chosen because it is not directly related to organizational capital, or the production of goods or the provision of services. Otherwise it happens with options A and C, which does merit an analysis of the capital budget.
Option B is only taken into account in the analysis of the sales budget or production costs.