For each of the following items, identify which of the management accounting guidelines applies: cost–benefit approach, behavioral and technical considerations, or different costs for different purposes.    
1. Analyzing whether to avail an export order for which overtime payments are required.
2. Deciding on a short-term shutdown of a factory because of the lack of demand for products due to the seasonal factor. The short-term shutdown may save some overhead costs, but will result in incurring compensations to the retrenched workers.
3. Considering whether to charge the heavy repairs made to the factory premises as an expense for financial reporting purposes or capitalizing and expensing them over a longer period for management performance-evaluation purposes.

4. Deciding to impose supervisory control to limit the wastage of materials.
5. Considering introducing a performance bonus scheme to increase the productivity of employees.
6. Analyzing whether to increase the production capacity to meet the growing demands for products.
7. Contemplating changing the production process to save production time resulting in increased production.