#27 When deciding to accept or reject a special order, which of the following costs is most likely to be irrelevant? A. The wages of direct labor to make the order B. Depreciation on the machinery used to make the order C. The direct raw material used to make the order D. The sales commission paid as a percent of the order price.

#21	Which of the following is generally unfavorable for ratio changes?
A.	An increase in inventory turnover
B.	A decrease in operating expenses
C.	A decrease in the asset turnover
D.	An increase in the price-earnings ratio