(5) Which of the following statements about Relevant Information is INCORRECT? A. Past (historical) costs may be helpful as a basis for making predictions. And, past costs themselves are always relevant when making decisions. B. Different alternatives can be compared by examining differences in expected total future revenues and expected total future costs. C. Not all expected future revenues and expected future costs are relevant. D. Appropriate weight must be given to qualitative factors and quantitative nonfinancial factors. (6) Which of the following Measures belongs to Learning-and-Growth Perspective of the Balanced Scorecard ? A. Operating income B. Market share C. Number of new products or services D. Information system availability (7) The benefits from measuring environmental and social performance do not include: A. Creating shared value. B. Identifying cause-and-effect relationships to evaluate benefits. C. Improve operational efficiency. D. Reducing risks.