In Considering Whether to Accept a Special Order at a Price

question 51

Multiple Choice

In considering whether to accept a special order at a price less than the normal selling price of the product and where the additional sales will make use of present idle capacity, which of the following costs will not be relevant?

• A) Direct labor.
• B) Direct materials.
• C) Variable manufacturing overhead.
• D) Fixed manufacturing overhead that cannot be avoided.

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Definitions:

Body Mechanics

Body mechanics involves the use of proper body movements in daily activities to prevent injury and maintain body balance and posture.

Wide Base of Support

A stance with feet further apart providing greater stability and balance to an individual.

Center of Gravity

The point within an object or person where the gravitational force can be considered to act, crucial for maintaining balance.

Manual Lift

A technique used to move a person from one place to another without the aid of mechanical devices, often used in healthcare settings.