s. Which of the following statements is true of strategic analysis of operating income? Management accountants compare actual and budgeted operating performance over the same time periods. o A. Change in operating income from one period to any future period product differentiation, cost leadership, and growth components O B. can be subdivided into It focuses on differences in individual categories of costs (direct materials, direct manufacturing labor, and overheads). C. 0 D. Subdividi ng the change in operating income to evaluate the success of a strategy has no similarity to the variance analysis ID: 12.4-19 16. As a general rule of economics, companies should only produce and sell units as long as_ A. there is customer demand for the product B. the revenue from an additional unit exceeds the cost of producing it O C. there is a relatively small supply of the product when compared to past operating periods D, there is a generous supply of low-cost direct materials