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 19.( TCO 9) The Hassan Corporation has an Electric Mixer Division and an Electric Lamp Division. Of a $ 20,000,000 bond issuance, the Electric Mixer Division used $ 14,000,000 and the Electric Lamp Division used $ 6,000,000 for expansion. Interest costs on the bond totaled $ 1,500,000 for the year. What amount of interest costs should be allocated to the Electric Mixer Division?( Points: 5) 20.( TCO 10) The net present value method focuses on:( Points: 5) 21.( TCO 10) The Zeron Corporation wants to purchase a new machine for its factory operations at a cost of $ 950,000. The investment is expected to generate $ 350,000 in annual cash flows for a period of four years. The required rate of return is 14 %. The old machine can be sold for $ 50,000. The machine is expected to have zero value at the end of the four-year period. What is the net present value of the investment? Would the company want to purchase the new machine? Income taxes are not considered.( Points: 5) 22.( TCO 11) Nonfinancial measures for internal quality performance include all but which of the following? 23.( TCO 11) Regal Products has a budget of $ 900,000 in 20X6 for prevention costs. If it decides to automate a portion of its prevention activities, it will save $ 60,000 in variable costs. The new method will require $ 18,000 in training costs and $ 120,000 in annual equipment costs. Management is willing to adjust the budget for an amount up to the cost of the new equipment. The budgeted production level is 150,000 units. Appraisal costs for the year are budgeted at $ 600,000. The new prevention procedures will save appraisal costs of $ 30,000. Internal failure costs average $ 15 per failed unit of finished goods. The internal failure rate is expected to be 3 % of all completed items. The proposed changes will cut the internal failure rate by one-third. Internal failure units are destroyed. External failure costs average $ 54 per failed unit. The company ' s average external failures average 3 % of units sold. The new proposal will reduce this rate by 50 %. Assume all units produced are sold and there are no ending inventories. How much will internal failure costs change if the