For each item listed, select the appropriate purpose of cost allocation from the list below. A purpose may be used more than once.

A - To provide information for economic decisions

B - To motivate managers and other employees

C - To measure income and assets for reports to external parties

D - To justify costs or compute reimbursement amounts

Required

66. To encourage simpler product design

67. To cost inventories for reporting on a company's tax return

68. To encourage the sales department to focus on high-margin products

69. To evaluate a make or buy decision

70. To cost inventories for the balance sheet

71. To decide whether to add or delete a product line

72. To decide on an appropriate selling price for a special-order product

73. To cost a product at a fair price for government contracts