A) expected sales less break-even sales. B) expected sales less actual sales. C) actual sales less expected sales. D) expected sales divided by break-even sales. 32. In cost-plus pricing, the target selling price is computed as A) variable cost per unit+ desired ROI per unit. B) total unit cost+desired ROI per unit. C) variable cost per unit + fixed manufacturing cost per unit + desired ROI per unit. D) fixed cost per unit+ desired ROI per unit. 33. Using the profitability index method, the present value of cash inflows for Project Flower is and the present value of cash inflows of Project Plant is $48,000. If Project Flower and Proje require initial investments of $90,000 and $40,000, respectively, and have the same useful lit project that should be accepted is A) Either project may be accepted. B) Project Plant C) Neither project should be accepted. D) Project Flower. 78,000 8,000 ,000 40,000 - 83 34. The order of presentation of activities on the statement of cash flows is A) operating, financing, and investing. B) financing, operating, and investing. C) operating, investing, and financing. D) financing, investing, and operating. 35, 20,000 units in a process that are 70% complete are referred to as: ) 6,000 equivalent units of production. ) 8,000 equivalent units of production. C) 20,000 equivalent units of production. D) 14,000 equivalent units of production. 36. A process cost accounting system is most appropriate when A) the focus of attention is on a particular job or order. B a variety of different products are produced, each one requiring different types of C) individual products are custom made to the specification of customers and overhead. D) similar products are mass-produced