Management

✅ The correct answer is option D.
In response to challenges arisen by competitors and new entrants, strategy which must be considered by company does include cost leadership and differentiated products.

✅ The correct answer is option D.
Per unit opportunity cost to selling subunit of company, is added into per unit incremental cost is incurred at point of transfer to calculate minimum transfer price. The minimum transfer price equals the incremental cost to create one product. The incremental price includes direct labor, direct material and direct overhead costs but excludes the expenses the transferring center would have incurred whether or not it made the product.

✅ The correct answer is option B.
Financial factors measured in numerical terms, having some monetary value are considered as quantitative factors. Quantitative factors are numerical outcomes from a decision that can be measured. These factors are commonly included in various financial analyses, which are then used to evaluate a situation.