Which of the Following Is Not True About One-Time-Only Special

Multiple Choice

Which of the following is not true about one-time-only special orders?

A) special orders would be accepted if they result in an increase in the contribution margin regardless of capacity and long-term implications
B) along with other criteria, there must be excess capacity to accept an order
C) along with other criteria, there must not be significant long-term negative implications of accepting a special order
D) the impact on operating income of the acceptance of a special-order must be analyzed by management before making a final decision