Relevant costs for a make-or-buy decision for a component part include all of the followingEXCEPT Fixed salaries that will not be incurred if the part is outsourced Special machinery for the part that has no resale value. Material-handling costs that can be eliminated if the part is outsourc Payroll tax (unemployment insurance cost), because of outsourcing. Question7 Opportunity costs unless zero are always relevant for decision making. are recorded in the accounting records should be maximized for the best decisio result in a cash outlay Question8 In a make-or-buy decision: only opportunity costs are relevant. only variable costs are relevant. fixed costs that will continue regardless of the decision are relevant. fixed costs that can be avoided in the future are relevant. Question 9 Throughput margin is defined as sales less: direct material costs direct labor costs processing costs. direct labor and material costs. Question 10 Reduced time-to-market, reduced expected service cost, and ease-of-manufacture are critical success factors at which stage of the cost life cycle? Product planning and scheduling. Product design R&D Manufacturing Question 11 The sequence of activities within the firm which begins with research and development, followed by design, and manufacturing, marketing/distribution, and customer service is the cost life cycle market life cycle critical life cycle sales life cycle