Cost-based pricing is often product driven

The stakeholder theory of corporate social responsibility:

a. considers the management of an organization as one of the stakeholders. b. excludes customers and government agencies among stakeholders. c. does not consider the owners of an organization as the stakeholders. d. does not consider first-line employees of an organization as stakeholders.

A manager of a company producing computer chips knows that in the early stages of production for a new product, the expenditures exceed receipts, whereas in the latter stages, the reverse is true. Give an explanation for this phenomenon

What will be an ideal response?