Sunk costs are ______.

Select one: a. costs incurred as a result of an investment position b. costs that are unavoidable and cannot be changed no matter what action is taken c. the contributions to operating income that is forgone by not using a limited resource in its next-best alternative use d. costs that is the sum of all costs in a particular business function of the value chain

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Accrual accounting rate of return is calculated by dividing ______.

Select one: a. net initial investment by an increase in expected average annual cash flow b. net initial investment by an increase in expected average annual after-tax operating income c. an increase in expected average annual cash flow by the net initial investment d. an increase in expected average annual after-tax operating income by the net initial investment

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