| 8-1 | Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. |
| 8-2 | Prepare an income statement under absorption costing. |
| 8-3 | Prepare an income statement under variable costing. |
| 8-4 | Reconcile reported income under absorption and variable costing. |
| 8-5 | Explain the implications of absorption and variable costing for cost-volume-profit analysis. |
| 8-6 | Evaluate absorption and variable costing. |
| 8-7 | Prepare a quality-cost report. |
| 8-8 | Discuss two contrasting views of the optimal level of product quality. |
| 8-9 | Understand the different types of environmental costs, and discuss the management of these costs. |
