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 TRUE FALSE 9. Since depreciation is allocated to future periods, it should be considered a relevant cost in a make-or-buy decision. TRUE FALSE 10. The accounting rate of return method of evaluating capital investment projects considers the time value of money