The transfer/retention risk management decision is unimportant and therefore risk managers should not waste their time on the decision

The absorption-cost approach is used by most companies for all of the following reasons except that

a) absorption cost provides the most defensible bases for justifying prices to interested parties. b) basing prices on only variable costs could encourage managers to set too low a price to boost sales. c) this approach is more consistent with cost-volume-profit analysis. d) absorption cost information is readily provided by a company's cost accounting system.

Well-designed input forms and display screens should meet all of the following objectives EXCEPT:

A) effectiveness. B) accuracy. C) ease of use. D) efficiency.