Consumers Might Not Consider a Hand Sanitizer Truly a Hand

question 104

Multiple Choice

Consumers might not consider a hand sanitizer truly a hand sanitizer unless they are gels designed to apply topically, contain alcohol that kills the germs present on the skin, and developed for use after washing hands or for those times when soap and water are not available. These service elements are considered ________.

• A) competitive points-of-difference
• B) competitive points-of-parity
• C) category points-of-difference
• D) category points-of-parity
• E) conceptual points-of-parity

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Definitions:

Absorption Costing

A cost accounting method that includes all manufacturing costs - direct materials, direct labor, and both variable and fixed overheads - in the cost of a unit of product.

Gross Margin

The difference between the revenue generated from sales and the cost of goods sold, representing the profit made before accounting for operating expenses.

Operations

Operations refer to the day-to-day activities involved in the running of a business for the purpose of producing value for the stakeholders.

Variable Costing

An accounting method that includes only variable production costs in the cost of goods sold, excluding fixed factory overhead.