. In a proposal to increase the production of clock radios, the sales managers of Rinaldo Electronics reported the total additional cost required to meet the increased production level. The increase in total cost is known as the

A) controllable cost.

B) incremental cost.

C) out-of-pocket cost.

D) opportunity cost.

 

 

 Annual net cash flows are defined as

A) annual cash inflows minus capital investment.

B) annual cash inflows minus annual cash outflows.

C) annual cash inflows minus annual cash outflows minus depreciation expense.

D) annual revenues minus expenses.