Matrix Technologies Inc

question 36

Multiple Choice

Matrix Technologies Inc.has recently developed a new personal digital assistant (PDA) .The marketing director of the firm says that the firm should not use a large sample of customers to test the market for its new PDA.Instead,it should focus on the inputs of _____,because they have the same general needs as the marketplace,but are likely to face them earlier than the bulk of the market.

• A) focus groups
• B) lead users
• C) antichampions
• D) laggard customers

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Definitions:

Static Budget

A budget that is set for a specific level of activity and does not change or adjust with the actual level of activity achieved.

Fixed Manufacturing Overhead

The set costs involved in producing a product that do not change with the level of production, such as rent, salaries, and utilities.

Master Budget

A comprehensive financial plan comprising various individual budgets covering all facets of an organization's operations.

Machine Hours

A measure of the amount of time a machine is operated, used in manufacturing to allocate costs based on machine usage.