Management accountants are frequently asked to analyze various decision situations including the following:

The cost of a special device that is necessary if a special order is accepted.

The cost proposed annually for the plant service for the grounds at corporate headquarters.

Joint production costs incurred, to be considered in a sell$-$or$-$process$-$further decision.

The costs associated with alternative uses of plant space, to be considered in a make$/$buy decision.

The cost of obsolete inventory acquired several years ago, to be considered in a keep$-$versus$-$disposal decision.

The costs described in situations III and V above are examples of: