When determining costs, which of the following factors will not be taken into account?

The cost objective

The relevant range of time

The relevant range of volume

Who is measuring the cost

Whether the person asking the question is inside or outside the organization

Relevant costs are those that change because of the action being considered or undertaken by an organization. Which of the following factors should be considered when determining which costs are relevant in a decision to expand an after-school reading program for neighborhood children?

The mission of the organization

The number of children that will be added to the program

The impact of adding the children on the quality of the program

The impact of adding the children to the existing facility

All of the above

Marginal costs are not equal to variable costs when (indicate all that apply)

the time frame for a decision is more than 1 year.

there is a change in fixed costs.

there is excess capacity.

some costs are outside an organizational unit making the decision.