Exhibit 14.13
The following questions use the information below.
A student wants to buy a new car. She has three cars to choose from, A, B and C. The cars differ with respect to price, performance and looks. The student has developed the following AHP tables for price and summary. The other tables are not shown due to space limitations. 
-Array formulas typically perform operations on one or more ranges of cells.
Definitions:
Direct Material Purchased
The total quantity and cost of raw materials acquired for use in the production process.
Accounting Records
Documentation and books that systematically and comprehensively record the financial transactions of an entity, allowing for financial tracking and reporting.
Unadjusted Cost
refers to the original cost of an asset or expense without any adjustments for depreciation, amortization, or impairments.
Job-Order Costing
A cost allocation system used to assign production costs to individual products or batches, useful in manufacturing environments with customized orders.
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