9 . ( TCO 5 ) In the theory of constraints , the only direct costs are ( Points : 5 ) 9 . ( TCO 5 ) Throughput contribution equals revenues minus : ( Points : 5 ) 10 . ( TCO 5 ) Keeping the bottleneck operation busy and subordinating all nonbottleneck operations to the bottleneck operation involves : ( Points : 5 ) 11 . ( TCO 6 ) What type of cost is the result of an event that results in more than one product or service simultaneously ( Points : 5 ) 12 . ( TCO 6 ) Which of the following is a disadvantage of the physicalmeasure method of allocating joint costs ? ( Points : 5 ) 13 . ( TCO 7 ) An understanding of life-cycle costs can lead to ( Points : 5 ) 13 . ( TCO 7 ) Life-cycle costing is the name given to : ( Points : 5 ) 14 . ( TCO 7 ) Each month , Haddon Company has $ 300,000 total manufacturing costs ( 20 % fixed ) and $ 125,000 distribution and marketing costs ( 75 % fixed ). Haddon ' s monthly sales are $ 600,000 . The markup percentage on full cost to arrive at the target ( existing ) selling price is ( Points : 5 ) 14 . ( TCO 7 ) Each month , Haddon Company has $ 275,000 total manufacturing costs ( 20 % fixed ) and $ 125,000 distribution and marketing costs ( 36 % fixed ). Haddon ' s monthly sales are $ 500,000 . The markup percentage on full cost to arrive at the target ( exisitng ) selling price is 15 . ( TCO 8 ) The costs used in cost-based transfer prices ( Points : 5 ) 15 . ( TCO 8 ) Transfer prices should be judged by whether they promote : ( Points : 5 ) There is a mistake in number 15 . the correct answer should be 1 & 3 16 . ( TCO 8 ) The seller of Product A has no idle capacity and can sell all it can produce at $ 25 per unit . Outlay cost is $ 10 . What is the opportunity cost , assuming the seller ………? ( Points : 5 ) 16 . ( TCO 8 ) Division A sells soybean paste internally to Division B , which in turn , produces soybean burgers that sell for $ 5 per pound . Division A incurs costs of $ 0.75 per pound while Division B incurs additional costs of $ 2.50 per pound . Which of the following formulas correctly reflects the company ' s operating income per pound ? ( Points : 5 )