Which of the following items is not subtracted from sales revenue to arrive at contribution margin on a contribution margin income statement?

		variable manufacturing overhead
		sales commissions paid only on items that are sold
		variable sales and administrative expenses
		fixed manufacturing overhead

A special order will increase net income when?

	a.	additional revenue from the special order is greater than the additional costs, including any sunk costs
	b.	additional revenue from the special order is greater than the additional costs, including any direct material costs
	c.	additional revenue from the special order is greater than the additional costs, including any period costs
	d.	additional revenue from the special order is greater than the additional costs, including any opportunity costs

What steps should a manager take when dealing with a production bottleneck?

	a.	focusing time and resources on alleviating the bottleneck
	b.	focusing time and resources on elevating the bottleneck
	c.	focusing time and resources on improving the efficiency of the bottleneck process
	d.	both b and c