6 . ( TCO 3 ) The cost components of an air conditioner include $ 35 for the compressor , $ 11.50 for the sheet molded compound frame , and $ 80 per unit for assembly . The factory machines and tools cost is $ 55,000 . The company expects to produce 1,500 air conditioners in the coming year . What cost function best represents these costs ? ( Points : 5 ) 7 . ( TCO 3 ) Which cost estimation method may use time-and-motion studies to analyze the relationship between inputs and outputs in physical terms ? ( Points : 5 ) 8 . ( TCO 4 ) Sunk costs 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 ) Life-cycle costing is the name given to : ( 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 ( Points : 5 ) 15 . ( TCO 8 ) The costs used in cost-based transfer prices 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 ) 17 . ( TCO 8 ) Transferring products or services at market prices generally leads to optimal decisions when 18 . ( TCO 9 ) To guide cost allocation decisions , the benefits-received criterion