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You will learn and be able a. identify and define relevant costs (incremental, marginal, or differential costs),sunk costs, avoidable costs, explicit and implicit costs, and relevant revenuesb. explain why sunk costs are not relevant in the decision-making processc. demonstrate an understanding of and calculate opportunity costsd. calculate relevant costs given a numerical scenarioe. define and calculate marginal cost and marginal revenuef. identify and calculate total cost, average fixed cost, average variable cost, andaverage total costg. demonstrate proficiency in the use of marginal analysis for decisions such as (a)introducing a new product or changing output levels of existing products, (b)accepting or rejecting special orders, (c) making or buying a product or service,(d) selling a product or performing additional processes and selling a more value-added product, and (e) adding or dropping a segmenth. calculate the effect on operating income of a decision to accept or reject a specialorder when there is idle capacity and the order has no long-run implicationsi. identify and describe qualitative factors in make-or-buy decisions, such as productquality and dependability of suppliersj. calculate the effect on operating income of a make-or-buy decisionk. calculate the effects on operating income of a decision to sell or process further;and of a decision to drop or add a segmentl. identify the effects of changes in capacity on production decisionsm. demonstrate an understanding of the impact of income taxes on marginal analysisn. recommend a course of action using marginal analysis

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