Which one of the following is not a cost element in manufacturing a product?

In 2012, Teller Company sold 3,000 units at $400 each. Variable expenses were $280 per unit, and fixed expenses were $180,000. The same selling price, variable expenses, and fixed expenses are expected for 2013. What is Teller's break-even point in sales dollars for 2013?

a. $600,000 b. $1,800,000 c. $1,200,000 d. $1,714,286

Which of the following ethical principles is based on the fundamental idea of "a command that admits no exception"?

A. The categorical imperative B. The Doctrine of the Mean C. The disclosure rule D. The rights ethic