Select the incorrect statement from the following. a. The difference between a direct cost and an indirect cost is that a direct cost relates to a given cost object while an indirect cost does not. b. Actual costs are useful for evaluating managerial performance. c. Actual costs are not relevant in many decisions because actual costs cannot be determined until after the decision has been made. d. When accumulating the cost of a specific cost object, the indirect costs are allocated to the cost object.

By changing its recipe, a smoothie chain is reacting to a change in the environment. while it is important to be able to quickly adapt, it is also important to take a proactive approach to changes in the marketing environment. implementing a proactive approach requires constantly scanning and analyzing the environment so that changes do not come as a surprise. the statements below are findings from environmental scanning and analysis. select the marketing environment force that best describes each of the statements listed.