Costs of a production process that yields multiple products.
The benefits given up by choosing an alternative course of action.
Future data that differs among alternatives.
Costs that were incurred in the past and cannot be changed regardless of which future action is taken.
The full costs to develop, produce, and deliver the product or service.
A. Target Full Product Costs
B. Opportunity Costs
C. Relevant Information
D. Target Pricing
E. Incremental Costs
F. Joint Costs
G. Sunk Costs
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