Which of the following would not involve a capital-budgeting analysis?
a. the acquisition of new equipment.
b. the adoption of a new cost driver for overhead application.
c. the construction of a new distribution facility.
d. all of the above would involve a capital-budgeting analysis.
e. none of the above would involve a capital-budgeting analysis.

The correct answer is B. The adoption of a new cost driver for overhead application.  

Explanation:

This option is chosen because it is not directly related to organizational capital, or the production of goods or the provision of services. Otherwise it happens with options A and C, which does merit an analysis of the capital budget.

Option B is only taken into account in the analysis of the sales budget or production costs.

hi there, i would say your answer is:

b. there is a fixed quantity of resources and technology available.

hope that : )