1-32 Management Accounting Guidelines. For each of the following items, identify which of the management accounting guidelines applies cost-benefit approach, behavioral and technical considerations, or different costs for different purposes.

1.-. Changing an employee bonus plan to include addional paid time off in response to a changing employee demographic.

2.-. Deciding whether to sell products directly to customers in a new overseas market or to hire a distribitor.

3.-. Adding the cost of store operations to merchandise cost when deciding on product precing, but only including the cost of freight and the merchandise itself when calculation cost of goods sold on the incime statement.

4.-. Introduciong a participatory budgeting program that invoices lower-lovel managers.

5.-. Weighing the cost of increased inspection against the costs associated with customer returns of defective goods.

6.-. Calculating depreciation cost of new equipment based on expected onsolescence when determining cost of inventory, but using tax depreciation tables for tax reporting.

7.-. Estimating the losspf future business resulting from bad publicity related to an environmental disaster caused by company's factory in the Philippines, but estimating cleanup costs for calculating the liability on the balance sheet.