Management accountants are frequently asked to analyze various decision situations including the following: The cost of a special device that is necessary if a special order is accepted. The cost proposed annually for the plant service for the grounds at corporate headquarters. Joint production costs incurred, to be considered in a sell-or-process-further decision. The costs associated with alternative uses of plant space, to be considered in a make/buy decision. The cost of obsolete inventory acquired several years ago, to be considered in a keep-versus-disposal decision. The costs described in situations III and V above are examples of: