44. Which of the following is not relevant to management's decision regarding refinishing the tables or selling them as is? a. The additional revenue that can be generated. eady b. The $355,000 manufacturing costs of the tables already incurred. c. The additional $315,000 cost to refinish the tables. d. All information is considered relevant to the decision at hand. of the tables already incurred. 45. Using the following table to perform an incremental analysis, what decision should management make? Incremental Analysis Sell "As is" Rework a. Sell "As is." b. Rework. c. Neither d. Not enough information to make a decision. 46. The benefits of budgeting include all of the following except: Enabling the company to produce more for less cost. Assigning responsibility for situations that require corrective action. Coordinating activities between departments within an organization. Creating standards for evaluating performance. a. b. c. d. 47. The most widely used budgeting approach is the: a. Operational approach. b. Behavioral approach. c. Strategic approach. d. Tactical approach. 48. Which approach involves setting budgeted amounts that assume complete elimination of inefficiencies and a level of absolute efficiency? a. The behavioral approach. b. The total quality management approach. c. The strategic approach. d. The master budget approach. 49. A master budget usually includes all of the following except: a. A sales forecast. b. A cash budget. c. A projected tax return. d. Financial statements