QUESTION 24 The internal business perspective of the balanced scorecard is concerned with: B. A. Whether investors and creditors view the company favorably How customers perceive the business and its products and services C. The activities that are important to the firm's success D. The firm's ability to improve and create value QUESTION 25 B. Which of these statements is NOT true about responsibility reporting: A. Revenue center responsibility reports show all costs incurred by the department. Management by exception identifies significant differences between actual and budgeted amounts. C. Cost center responsibility reports typically focus on flexible budget variances. D. Responsibility accounting can help managers to find the causes of variances. QUESTION 39 per unit per unit _Bismarck, Inc. sells its product for $200/unit. The firm makes 5,000 units per year and has excess production capacity. Cost data includes: Variable manufacturing $100 Variable selling and administrative $7 Fixed manufacturing $270,000 per year Fixed selling and administrative $140,000 per year Bismarck received an offer for a one-time sale of 200 units at a special price of $140 per unit. This sale will not affect the firm's regular sales activities, and it will not require any selling and administrative costs or affect the firm's fixed costs. What is the effect of this deal on the firm's operating income? A. Operating income decreases by $8,000 B. Operating income increases by $8,000 C. Operating income increases by $200 D. Operating income increases by $1,400