Exam CSCP topic 1 question 613 discussion

Other options are less important because: B. overhead absorption rates across product lines: Overhead absorption rates are concerned with how indirect costs are allocated across different product lines. Discontinuing a product can affect these rates, but the primary concern is how it affects the profitability of the remaining products, not the absorption rates themselves. C. value stream mapping of complementary products: Value stream mapping helps visualize the flow of materials and processes in a product line. Discontinuing a product can disrupt the value stream of complementary products, but this is a secondary consideration compared to the direct impact on the cost and profitability of other products.