Explain, with supporting reasons, whether or not you agree with the following statements below:

(a) "Provided that the special order price is large enough to cover the cost of production, the

sale should be made". (Marketing Manager)

(b)Qualitative factors generally favour making over buying a component. (Production Manager)

(c) "Because we are a high-tech Medi-clinic we have a lot of fixed costs and thus our margin of safety is small". (Chief Accountant)

(d) "ZBB is more appropriate in a changing environment as compared to incremental budgeting approach." (Financial Controller)