Chapter 10



1. (Relevant Cost)
(Sunk Cost)
2. (Opportunity Cost)
3.
4.

1.

2.

3.

 ()
(Differential
Cost)
(Differential Revenue)
(Incremental Cost)
(Outlay Cost)
(Out-of-Pocket Cost)

 ()

$600,000
$120,000

 ()

$150
$100 $200

$130
10,000
10,000

 ()

10,000
$100,000 $6
$2580%
1,000
$20

10

 ()
1.

$100,000

$6

$20 $6

11

 ()

12

 ()
2.

13

(Outsourcing)
A
10,000
$50
A10,000

14

 ()
1.

$44 ($24) $50

15

 ()
A
5,000BB
$16

16

 ()
$50

17

 ()
2.

18

19

 ()
13,000
$200

$5.21,000

20

 ()
(Reorder Point)

(Lead Time)

21

 ()

250
100

22

23

24


1,000
1,500
200

25

31

26

 ()
(Objective Function)

27

 ()

(Corner Point)

28

 ()
10-1

29

(Outcomes)
(Expected Value)

$500,000

30

 ()

31

 ()

(Perfect Information)

5,000

32

 ()

$20,000

33