Marginal-costing technique is useful for

The correct answer is: D. All of the above.

Marginal costing is a technique that helps businesses to make decisions about whether to produce a product or service, how much to charge for it, and how much to produce. It does this by focusing on the costs that change when the business produces more or less of a product or service.

Marginal costing can be used for a variety of decisions, including:

• Make or buy decisions: This is the decision of whether to produce a product or service in-house or to buy it from another company. Marginal costing can help businesses to compare the costs of making a product or service to the costs of buying it from another company.
• Profit planning: This is the process of setting prices and production levels in order to achieve a desired level of profit. Marginal costing can help businesses to determine the prices they need to charge in order to cover their costs and make a profit.
• Shut-down decisions: This is the decision of whether to continue producing a product or service. Marginal costing can help businesses to determine when the costs of producing a product or service are greater than the revenue they are generating.

Marginal costing is a valuable tool for businesses of all sizes. It can help businesses to make better decisions about their products, services, and prices.

Here is a more detailed explanation of each option:

• Make or buy decisions: When a business is considering whether to produce a product or service in-house or to buy it from another company, it needs to consider the costs of both options. Marginal costing can help businesses to compare the costs of making a product or service to the costs of buying it from another company.
• Profit planning: When a business is setting prices and production levels, it needs to consider the costs of producing the product or service and the revenue it expects to generate. Marginal costing can help businesses to determine the prices they need to charge in order to cover their costs and make a profit.
• Shut-down decisions: When a business is considering whether to continue producing a product or service, it needs to consider the costs of producing the product or service and the revenue it expects to generate. Marginal costing can help businesses to determine when the costs of producing a product or service are greater than the revenue they are generating.