Do you AGREE or DISAGREE with each statement below? Provide ONE brief explanation, citing relevant information provided above. Treat each statement independently. No computations necessary. Insert Excel rows as needed.

a. Switching to variable costing to report operating income in order to raise external capital

b. Using full absorption costing in order to evaluate performance of individual product line managers

c. Comparing contribution margin by product line in order to decide with product lines to expand

d. Using gross margin by product line in order to decide how to price various product lines