32. Managers may their budgeted costs or their budgeted revenues to

create a budget target that is easier to achieve.

A) overstate; understate

B) understate; understate

C) understate; overstate

D) overstate; overstate

33. An example of a nonfinancial goal is____

A) increase segment margin

B) increase profits

C) increase required return on investment

D) increase customer satisfaction

34. A key factor in a make-or-buy decision is

A) the amount of sunk costs

B) whether there are idle facilities

C) the total joint costs

D) the total separable costs

35. _____is used for external reporting.

A) Activity-based costing

B) Direct costing

C) Absorption costing

D) Variable costing