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Review_Exam 2 - Review Exam 2 Thursday 6/23 Module 3 16...

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Review Exam 2 Thursday 6/23 Module 3 (Chapters 12, 15 & 16) & Module 4 (Chapters 8, 13 & 22) 40 MCQs (Conceptual + Problems) @ 2.5 each =100 Points
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Exam Questions 40 MCQs @ 2.5 each =100 Points Chapter Conceptual Problems Total Chapter 8 3 4 7 Chapter 12 3 4 7 Chapter 13 4 1 5 Chapter 15 2 6 8 Chapter 16 1 5 6 Chapter 22 4 3 7 Total 17 23 40
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1-3 Module 3 Cost Allocations & Management Pricing & Cost Management Chapter 12 Pricing decisions: Influences: customers, competitors, and costs Short-run pricing decisions: special order bidding opportunistic pricing - relevant information Long-run pricing decisions: build relationships with customers based on stable and predictable prices - fixed + variable earn ROI Pricing approaches: target-costing and traditional cost-plus. Effects of price discrimination and antitrust laws on pricing.
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1-4 Cost Allocation 1 Chapter 15 Operating departments: Single-rate (one pool) vs. dual-rate method (variable & fixed pools). Budgeted rates and budgeted hours. Budgeted rates and actual hours. Actual rates and actual hours not often used in practice.
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