ABC Inc. has a targeted ending finished goods inventory of 2,500 units, budgeted production of 21,500 units, and a targeted beginning finished goods inventory of 750 units. What are the budgeted sales? OA. 20,000 units OB. 22,400 units OC. 19,750 units OD. 19,100 units Supplier evaluations are an example of OA. prevention costs OB. external failure costs OC. design costs OD. internal failure costs OE. appraisal costs h Theoretical capacity is based on which of the following assumptions? OA. Production can never occur at peak capacity. B. Absorption costing is used. C. Variable costing is used. D. Production will occur at peak capacity all the time. O E. Production will occur at peak capacity where feasible (e.g., except for maintenance downtime). When are a product's direct materials cost most likely to be locked in? A. when materials are received from the supplier OB. when the product is designed C. when the bill for the materials is paid D. when purchasing commits to buying the materials OE. when the materials are used in production An accounting system installed last year is an example of a(n) OA. avoidable cost OB. relevant cost O C. differential cost D. sunk cost O E. opportunity cost