( TCO 7 ) Fixed costs that will be eliminated if a particular course of action is undertaken are called Points Received : 4 of 4 Page : 1 . Question : ( TCO 7 ) Common costs Points Received : 4 of 4 2 . Question : ( TCO 8 ) Target costing Points Received : 4 of 4 3 . Question : ( TCO 8 ) Which of the following are relevant in deciding whether to accept or reject a special order ? Points Received : 4 of 4 4 . Question : ( TCO 9 ) Present value techniques Points Received : 4 of 4 5 . Question : ( TCO 9 ) The internal rate of return Points Received : 4 of 4 6 . Question : ( TCO 10 ) A method of budget preparation that requires all budgeted amounts to be justified by the department , even if the amounts were supported in prior periods , is called Points Received : 4 of 4 7 . Question : ( TCO 10 ) Which budget is prepared first ? Points Received : 4 of 4