11. 12. 13. 14. 15. Which of the following is essentially an analysis of the Finished Goods account? a. Cost of Goods Manufactured Report b. Cost of Goods Sold Report c. Bank Reconciliation d. Qualified Audit Opinion e. None of the above Under Variable Costing, a. All variable costs are expensed b. Fixed costs are both capitalized and expensed c. All variable costs are capitalized d. All fixed costs are expensed e. None of the above cost? Which of the following would generally be classified as a discretionary fixed a. Depreciation b. Salaries of high-level employees c. Advertising d. Rental costs on the manufacturing facility e. None of the above Return on Investment can be calculated as the product of a. Free Cash Flows (FCF) and Net Operating Assets (NOA) b. Profit Margin and Asset Turnover c. Net cash flows and the applicable discount rate d. Cash Provided by Operating Activities and Total Assets e. None of the above Competitive Intelligence is a. Helpful but not essential b. About obtaining information on competitors c. Focused on the present rather than the past d. One process of developing organizational agility e. None of the above