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| Management accountants are frequently asked to analyze various decision situations, including the following: I. The cost of a special device that is necessary if a special order is accepted. II. The cost proposed annually for the plant service for the grounds at corporate headquarters. III. Joint production costs incurred, to be considered in a sell-at-split versus a process-further decision. IV. The costs associated with alternative uses of plant space, to be considered in a make/buy decision. V. The cost of obsolete inventory acquired several years ago, to be considered in a keep-versus-disposal decision. The cost described in situation II is a B. Discretionary cost. C. Relevant cost. D. Prime cost. |