Which of the following terms refers to the state of discomfort or anxiety that a person feels when there is an inconsistency between his or her beliefs and actions?

For product-costing purposes, which of the following statements is true?

a. Only standard variable overhead costs are included since these costs change in response to cost drivers. b. Standard costing is not permissible under generally accepted accounting principles (GAAP). c. Under the absorption or full-costing approach it is necessary to "unitize" fixed overhead costs. d. Total fixed overhead costs are applied to production (output) as a "lump-sum" amount. e. The amount of standard fixed overhead costs for product-costing and for control purposes is the same.

The cost of an intangible asset includes all of the following except

a. purchase price. b. legal fees. c. other incidental expenses. d. all of these are included.