5. A sales mix variance would be most useful for which of the following companies? a. Pepsi Co. b. Procter & Gamble C. Comcast Co. d. All of the above since each company has multiple product lines 6. When using MACRS depreciation for tax purposes, automobiles are classified as: a. seven-year assets b. five-year assets c. three-year assets d. eight-year assets 7. A CPA firm that prepares income tax returns by using lower-cost providers in Sri Lanka is practicing: a. discounting b. exporting c. transferring d. outsourcing 8. Which of the following calculations would determine the tax savings for a company having $10,000 of depreciation expense and a 30% tax rate? a. $10,000 multiplied by (100% - 30%) b. $10,000 multiplied by 30% C. $10,000 divided by (100% - 30%) d. Cannot be determined from the information given 9. A__ is a tax on imports levied by the federal government. a. tariff b. sunk cost C. foreign trade zone d. tactical cost 10. The starting point for analyzing the factors that cause a difference between actual and budgeted profit is the: a. sales price variance b. gross profit variance c. sales volume variance d. contribution margin variance