When making pricing decisions managers should include fixed cost per unit in the cost because ________.
◦ it leads to reporting higher operating income for the period
◦ it allows managers to report positive contribution as long as prices are above variable costs
◦ in the long run, the price of a product must exceed the full cost of the product
◦ it requires the management accountant to perform a detailed analysis of cost-behavior patterns to separate product costs into variable and fixed components