For each of the following items, identify which of the management accounting guidelines applies by CareFusion: cost-benefits approach, behavioral and technical considerations, or different costs for different purposes:
a- Using contribution analysis in determining the breakeven point.
b- Recording research and development (R&D) costs as an expense for financial reporting purposes (as required by U.S. GAAP), but capitalizing and expensing them over a longer period for management performance-evaluation purposes.
c- Introducing a profit-sharing plan for employees