Which of the Following Could Not Be a Relevant Cost

question 56

Multiple Choice

Which of the following could not be a relevant cost in deciding whether or not to eliminate a producing department?

• A) The current residual value of the department's equipment
• B) The salary of a supervisor who would be laid off
• C) The carrying value of the department's equipment
• D) Revenue that could be generated by renting out the department's space

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Definitions:

Negative Reinforcement

A method of increasing the probability of a behavior by removing or avoiding a negative condition or stimulus following the desired behavior.

Extinction

In psychology, the diminishing of a conditioned response, occurring when the reinforcement no longer follows the conditioned stimulus; in biology, the end or dying out of a species.

Emotional Reaction

The affective response an individual exhibits in reaction to an external or internal stimulus.

Punishment

A consequence designed to reduce or eliminate undesirable behavior by presenting an adverse outcome following that behavior.