Collaborative Learning Assignment: Internet Research on Consultants Form groups of three to five persons each. Search the Internet using the terms “variable costing” and “consultants.” Select the five hits that the group finds most interesting. Some reasons why hits may be interesting include: they provide information about career opportunities in management accounting or consulting; they apply variable costing or contribution reporting to a specific industry or market; or they use the vocabulary of variable costing differently than presented in this book. Do not choose the first five hits that appear; pick five that will support an informative report. They may have tabs or links to other pages with more information on variable costing. Prepare a report summarizing each of the five hits that includes the following:

• What type of consultancy is it and what market does it serve?
• How is the vocabulary of variable costing used? (Related terms such as contribution, direct, and break-even may appear. Terms may be used differently than in this book; for example variable costing may refer to a smaller set of specific variable costs.)
• Explain how variable costing is used to attract clients—what value is claimed for this costing method?
• Describe anything else about this application of variable costing that seems unusual or relevant.