A company must decide today whether to proceed with a proposed project. If the project proceeds, the initial investment of $150,000 would be made in one year's time. The benefit of the project would be a perpetuity of $22,000 per year commencing one year after the investment is made. The company's cost of capital is 14% per year.
To the nearest $100, what is the net present value of the project?

Which TWO of the following are reasons why cost-based approaches to transfer pricing are often used in practice?

The cash flows from a project are detailed in the table below.

To the nearest 1%, what is the project's internal rate of return?

Which of the following activities are included within activity based management (ABM)?
1. Cost reduction
2. Product design decisions
3. Variance analysis
4. Operational control
5. Performance evaluation

Division A and Division B are divisions of the same group. Division A transfers all of its output to Division B.
Which THREE of these alternative transfer pricing bases will prevent any cost inefficiencies in Division A being passed on to Division B?