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is TRUE? Student Answer: These costs are recorded routinely by cost accounting systems. These costs relate to the benefit lost or foregone when a chosen option (course of action) precludes the benefits from an alternative option. These costs are generally deductible for federal income tax purposes. In terms of most short-run decisions, they are irrelevant. Question 5. Question : A useful device for solving production problems involving multiple products and limited resources is: Student Answer: Gross profit per unit of product. Contribution per unit of scarce resource. Value-stream costing. Relevant cost pricing. The contribution income statement.