1 - In deciding whether to add or delete a product or service, common costs are probably ________.

a. irrelevant and avoidable

b. irrelevant and unavoidable

c. relevant and avoidable

d. relevant and unavoidable

2 - Consider the following activity: The manufacturer in a commercial airplane. What is an appropriate cost driver for the cost of the seats?

a. number of labor hours used to install seats

b. number of engineering hours

c. number of seats installed

d. number of mechanic hours