1. UMET companies over estimated indirect costs per 10,000, at the end of the year decides to correct the error by increasing the cost of goods sold and reducing gross profit. (a) Right (b) False. 2. The concept of the relevant range ("Relevant Range") is related to: (a) the total production costs of a year. (b) the need for capital required for one year. (c) the maximum and minimum time of the production cycle. (d) the levels at which the company normally operates without having to alter the behavior or composition of its costs. 5. In the chain of activities that add value (value chain) the order is: (a) Research and development (R&D), marketing, distribution, customer support, design and production, (b) Research and development (R&D), distribution, customer support, design, production, marketing, customer support. (c) Research and development (R&D), design, production, marketing, distribution, customer support. (d) none of the above. 6. Which of the following alternatives has the effect of reducing the number of units needed to achieve the break- even point? (a) Increase in the annual rent of the plant. (b) Increase in hourly wages. (c) Increase in the sale price of the product. (d) Increase in advertising expenses