In the podcast, Manufacturing the Song of the Summer, the songs on Rihanna's album were written at a writing camp. The Planet Money team calculated the cost of the writing camp at $200,000 and referred to this as the 'overhead,' which includes the costs of the recording studios, hotel rooms, etc. all before Rihanna comes to the studio to make one song. This is an example of what kind of cost?

Xinhong company is considering replacing one of its manufacturing machines. the machine has a book value of $39,000 and a remaining useful life of 5 years, at which time its salvage value will be zero. it has a current market value of $49,000. variable manufacturing costs are $33,300 per year for this machine. information on two alternative replacement machines follows. alternative a alternative b cost $ 115,000 $ 117,000 variable manufacturing costs per year 22,900 10,100 1. calculate the total change in net income if alternative a and b is adopted. 2. should xinhong keep or replace its manufacturing machine