Answer: D. Marginal costing technique

Explanation: The correct answer is “Marginal costing technique” because it focuses on determining the additional costs incurred by producing one more unit, which is crucial for short-term decision-making. It excludes fixed costs, making it ideal for decisions regarding pricing, production, and cost control in the short term.

Run down: “Marginal costing” was chosen as the answer because it helps managers make immediate decisions based on variable costs, which change with production levels. It supports tactical decision-making such as pricing strategies and determining the breakeven point by isolating costs directly tied to production.