an) a mixed cost. b. variable cost. C. fixed cost. d. unusual fixed cost. 13. Which of the following is included in the cost of goods manufactured under absorption costing but not under variable costing? a. Direct materials b. Variable factory overhead c. Fixed factory overhead d. Direct labor 14. Which of the following would not be deducted in determining the contribution marg under variable costing? a. Direct labor b. Sales commissions c. Sales office depreciation using the straight line method d. Variable factory overhead 15. The first step in the capital budgeting evaluation process is to a request proposals for projects. b. screen proposals by a capital budgeting committee. C. determine which projects are worthy of funding. d. approve the capital budget. 16. The capital budgeting decision depends in part on the a. availability of funds. b. relationships among proposed projects. C. risk associated with a particular project. d) all of these. 17. Capital budgeting is the process a. used in sell or process further decisions. b. of determining how much capital stock to issue. c. of making capital expenditure decisions. d. of eliminating unprofitable product lines. 18.Jordan Company is considering the purchase of a machine with the following Initial cost $150,000 d all of these. 17. Capital budgeting is the process a. used in sell or process further decisions. b. of determining how much capital stock to issue. c. of making capital expenditure decisions. d. of eliminating unprofitable product lines. an) a mixed cost. b. variable cost. C. fixed cost. d. unusual fixed cost. 13. Which of the following is included in the cost of goods manufactured under absorption costing but not under variable costing? a. Direct materials b. Variable factory overhead c. Fixed factory overhead d. Direct labor 14. Which of the following would not be deducted in determining the contribution marg under variable costing? a. Direct labor b. Sales commissions c. Sales office depreciation using the straight line method d. Variable factory overhead 15. The first step in the capital budgeting evaluation process is to a request proposals for projects. b. screen proposals by a capital budgeting committee. C. determine which projects are worthy of funding. d. approve the capital budget. 16. The capital budgeting decision depends in part on the a. availability of funds. b. relationships among proposed projects. C. risk associated with a particular project. d) all of these. 17. Capital budgeting is the process a. used in sell or process further decisions. b. of determining how much capital stock to issue. c. of making capital expenditure decisions. d. of eliminating unprofitable product lines. 18.Jordan Company is considering the purchase of a machine with the following Initial cost $150,000 d all of these. 17. Capital budgeting is the process a. used in sell or process further decisions. b. of determining how much capital stock to issue. c. of making capital expenditure decisions. d. of eliminating unprofitable product lines