is the cost of available funds for a company, which acts as a hurdle rate that the company must overcome to create value. The internal rate of return The required rate of return O The cost of funding The cost of capital A complete payment made all at one time, is called an annuity. false O true The technique used in management accounting to determine the change in profit associated with the cost or benefit of the next (or the marginal) unit is called marginal analysis goal-seek analysis O predictive analytics scenario analysis