10. What is the net cost of the new equipment? A) S315,000 B) $150,000 C) $75,000 D) $375,000 11. Moreland Clean Company spent $8,000 to produce Product 89, which can be sold as for $10,000, or processed further incurring additional costs of $3,000 and then be sold for $14.000. Which amounts are relevant to the decision about Product A) $8,000, $10,000, and $14,000 B) $8,000, $10,000, $3,000 and $14,000 C) $10,000, $3,000, and $14,000 D) $8,000, $3,000, and $14,000 89? 12. The process of evaluating financial data that change under alternative courses of action is called A) contribution margin analysis. B) cost-benefit analysis. C) double entry analysis. D) incremental analysis. Use the following to answer questions 13-14: A company's unit costs based on 100,000 units are: Variable costs Fixed costs S75 30 The normal unit sales price per unit is $165. A special order from a foreign company has beern received for 5,000 units at $135 a unit. In order to fulfill the order, 3,000 units of regular sales would have to be foregone. 13. The opportunity cost associated with this order is A) $270,000. B) $225,000. C) $405,000. D) $495,000. 14. The incremental profit (loss) from accepting the order would be A) $30,000. B) $(90,000). C) $180,000. D) $(150,000)