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| Management accountants are frequently asked to analyze various decision situations including the following. 1. Alternative uses of plant space, to be considered in a make/buy decision. 2. Joint production costs incurred, to be considered in a sell-at-split versus a process-further decision. 3. Research and development costs incurred in prior months, to be considered in a product-introduction decision. 4. The cost of a special device that is necessary if a special order is accepted. 5. The cost of obsolete inventory acquired several years ago, to be considered in a keep-versus-disposal decision. The costs described in situations 2, 3, and 5 are A. Relevant costs. B. Differential costs. C. Sunk costs. D. Discretionary costs. |