6) In making sound capital budgeting decisions, the principal focus is on: A. After-tax cash flows only B. Timing of the cash flows only C. After-tax cash flows and the timing of these cash flows. D. Accounting-based measures of revenues and expenses. E. Nonfinancial performance indicators of various projects under consideration. Use the following to answer questions 7-10: Lens Care Inc. (LCI) manufactures specialized equipment for polishing optical lenses. There are two models - one mainly used for fine eyewear (F-32) and another for lenses used in binoculars, cameras, and similar equipment (B-13). The manufacturing cost of each unit is calculated using activity-based costing: using the following manufacturing cost pools Costing Rate Allocationn Cost PoolsNumber of parts Base$2.40 per part 1. Materials handling 2. Manufacturing supervisionHours of machine time 3. Assembly 4. Machine setup 5. Inspection and testing 6. Packaging $14.80 per hour S3.30 per part Number of parts Each setup Logged hours Logged hours $56.50 per setup $45.50 per hour S19.50 per hour LCI currently sells the B-13 model for $1,925 and the F-32 model for $982. Manufacturing costs and activity usage for the two products are as follows: Direct materials Number of parts Machine Hours Inspection time Packaging time Set-ups $188.50 195.00 8.50 1.75 75 4.00 $109.90 115.00 8.20 1.25 .50 1.00 7) The product cost for model B-13 is calculated to be Answer 8) The product cost for model F-32 is calculated to be: Answer The product margin for model B-13 is caloulated to be: Answer The product margin for model F-32 is calculated to be: Answer 9) 10)