Which of the following costs is an example of a fixed cost?

Baden Company manufactures a product with a unit variable cost of $100 and a unit sales price of $176. Fixed manufacturing costs were $480,000 when 10,000 units were produced and sold. The company has a one-time opportunity to sell an additional 1,000 units at $140 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows:

a) Income would increase by $40,000. b) Income would decrease by $8,000. c) Income would increase by $140,000. d) Income would increase by $8,000.

A wine company had to market its products with a different name in a foreign market as it was mandatory to translate the name in the local language. The factor that is influencing product adaptation in the above scenario is _____.

A. legal requirements B. climatic requirements C. technological requirements D. cultural requirements E. economic requirements