Which of the following costs is NOT considered to calculate the minimum acceptable price of a one-time-only special order? marketing costs direct material costs indirect material costs special design costs Which of the following involves the process of making decisions for significant financial investments in projects to develop new products, expand production capacity, or remodel current production facilities? capital budgeting working capital management master budgeting capitalization Which capital budgeting technique measures all expected future cash inflows and outflows as if they occurred at a single point in time? net present value method accrual accounting rate-of-return method payback method sensitivity analysis