The fixed costs that are traceable to the segments are called:

common fixed costs.

unavoidable fixed costs.

direct fixed costs.

sunk costs.

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QUESTION 17

Omaha Inc. is expected to have the following cash revenues and expenses (other than depreciation) in 2014:

Sales	$92,000	Depreciation expense	$ 5,000
Selling, general, and		Income tax expense	3,000
administrative expenses		Cost of goods sold	45,000
(excluding depreciation)	10,000

Omaha's estimated 2014 net cash flows are

$31,000.

$29,000.

$34,000.

$24,000.

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Qualitative factors used by decision makers include all of the following except

		social issues.
		tax implications.
		timeliness.
		competition.