75. A company is considering a new project that will cost $19,000. This project would result in additional annual revenues of $6,000 for the next 5 years. The S19,000 cost is an example of a(n): A. Sunk cost. B. Fixed cost. C. Incremental cost. D. Uncontrollable cost. E. Opportunity cost. 76. The time expected to pass before the net cash flows from an investment would return its initial cost is called the: A. Amortization period. B. Payback period. C. Interest period. D. Budgeting period. E. Discounted cash flow period. 77. Capital budgeting decisions usually involve analysis of: A. Cash outflows only. B. Short-term investments only. C. Long-term investments only. D. Investments with certain outcomes only E. Operating revenues 78. Fixed costs that do not differ between two alternatives are: A. relevant to the decision. B. considered opportunity costs. C. considered irrelevant to the decision. D. important only if they are a material. E. classified as primary costs. 79. Custom Furniture manufactures a small table and a large table. The small table sells for S900, has variable costs of $560 per table, and takes ten direct labor hours to make. The large table sells for $1,500, has variable costs of S980, and takes eight direct labor hours to make. Calculate the contribution margin per direct labor hour for the small table A. $29 per direct labor hour B. $32 per direct labor hour C. $34 per direct labor hour D. $36 per direct labor hour E. $42 per direct labor hour 80. Which of the following is a capital budgeting method? A. return on assets B. net present value C. inventory turnover D) return on equity E. return on average investment. 17