1. In deciding whether to add or delete a product service or department the salary of the plant manager is an _____. a. avoidable fixed costb. avoidable variable costc. unavoidable fixed costd. unavoidable variable cost2. Depreciation is _____.a. the periodic cost of equipment spread over the future periods in which the equipment is expected to be usedb. the decline in equipment value due to obsolescencec. the difference between the original cost and current market valued. All of these answers are correct3.Past costs that are unavoidable and unchangeable are known as _____ costs. a. fixed overhead b. operating c. product production d. sunk4. A major benefit of effective budgeting is that _____.a. it compels managers to think aheadb. it aids managers in communicating objectives to unitsc. it provides benchmarks to evaluate subsequent performanced. all of these answers are correct