The company has a need to make choices sometimes whether to make or buy certain

The company has a need to make choices
sometimes whether to make or buy certain of the products carrying their brand.
On other occasions they are also required to make decisions on special prices
when a potential retailer makes an offer to buy goods from them at a price
lower than their normal price.The management currently base their
decisions in these matters on the average cost of goods sold in the previous
accounting period.Explaining in detail the type of
accounting and non-accounting information they would need to make decisions relating
to the above matters as well as any legal restrictions on supplying goods at a
price other than their normal list price.