Which of the Following Is Not a Criterion to Use

question 175

Multiple Choice

Which of the following is not a criterion to use in forming market segments?

• A)The ability to assign buyers to a segment is cost-effective and simple.
• B)The result of segmenting will cause an increase in market share or profit.
• C)There are significant similarities among buyers in the market segment.
• D)There is a potential marketing action to reach the segment.
• E)The cost to reach the segment exceeds its profitability.

---

Definitions:

Physical Units

A measure of actual units or quantity, such as products produced or sold, without considering their monetary value.

Ending Inventory

The final value or amount of goods available for sale by a company at the end of an accounting period.

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, adjusting for the amount of work done.

Job Order Cost System

An accounting system that accumulates costs for each specific job or project, making it possible to determine the profitability of each.