Which one of the following is a soft benefit? A Depreciation tax shield B Reduction in the number of items spoiled during processing Enhanced reputation of the company Decreased time to receive and process customers' payments Question 7 What is the sum of the present values of all cash flows (inflows and outflows) called? A Cost of capital B Net present value C) Internal rate of return Required rate of return Question 8 Which of the following stays constant when the price per unit changes? A Demand B Contribution margin per unit Total fixed costs Profit