Which one of the following is most descriptive of a strategic analysis conducted as part of a decision analysis?

		Quantitative.
		Customer focus.
		Short-term orientation.
		Individual product focus.
		Differential costing.

Relevant costs for a make-or-buy decision for a component part include all of the following except:

		Fixed salaries that will not be incurred if the part is outsourced.
		Payroll tax (unemployment insurance cost), because of outsourcing.
		Material-handling costs that can be eliminated if the part is outsourced.
		Fixed overhead currently being allocated to the part.
		Current direct material costs for the part.

Relevant costs in a make-vs.-buy decision of a part include:

		Corporate headquarter costs that will be allocated differently depending on the decision option chosen.
		Setup overhead costs for the manufacture of the product using the outsourced part.
		The cost of currently used manufacturing capacity that has alternative uses if the part is outsourced.
		Factory-related insurance cost.
		Corporate (i.e., headquarter) salaries.

In a "make-or-buy" decision:

		Only variable costs are relevant.
		Fixed costs that can be avoided in the future are relevant.
		Fixed costs that will continue regardless of the decision are relevant.
		Only opportunity costs are relevant.
		Opportunity costs are generally zero.