Consider the following statements about absorption-cost pricing formulas:I. Absorption-cost formulas consider a company's fixed manufacturing costs when establishing a selling price. 
II. Absorption-cost formulas are often justified on the grounds that a company must cover all of its costs in the long run. 
III. Absorption-cost data are the type that managers need when facing certain pricing decisions, such as whether or not to accept a special order. 

Which of the above statements is (are) true?

A. II only.
B. I, II, and III.
C. I and III.
D. I and II.
E. II and III.


Answer: D

Business

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