Which of the following is not considered when using the net present value method? Select one: A. Future year-end cash flows. O B. Opportunity cost. O C. Future cash outflows O D. Discount rate. O E. Future cash inflows Outdoor Living Company has just received a special order for 50O hammocks. Outdoor Living has sufficient idle capacity to accept the order. The company is currently making 4,000 hammocks. Accepting the order will increase Outdoor Living's variable manufacturing costs. Which type of cost is considered a relevant cost to Outdoor Living's decision of whether to accept or reject the special order? Select one: O A. Labor cost to make the current 4,000 hammocks O B. Depreciation on equipment that would be used to make the hammocks O C. Raw materials to make the extra 500 hammocks O D. Current m aterials handling cost Patterson and Clay Companies both use cost-plus pricing formulas and arrived at a selling price of $1,000 for the same product. Patterson uses absorption manufacturing cost as the basis for computing its dollar markup whereas Clay uses total variable cost. Which of the following choices correctly denotes the company that would have (1) the higher cost basis for deriving its dollar markup and (2) the higher markup percentage? Cost Basis Patterson Patterson Clay Clay More information is needed to judge Markup Percentage Patterson Clay Patterson Clay C. E. Select one: O A. Choice A O B. Choice B O C. Choice C O D. Choice D O E. Choice E