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To ensure consistency of responses and also make it possible to use related data , such as unit sales , we included a list of IRI product categories for each food sector from which experts were asked to select . And suppose that it is necessary to test it at each integration , because breaking it can have subtle effects that will not easily be identified with this code without unit tests . At the same time , there was a shift from pricing individual items ( like units of blood ) to pricing the collections of services on selected patient bills ; among the benefits of this change are a better reflection of alternative reimbursement methods and an enhanced potential for quality adjustment . Explanations of material changes should include , but not be limited to , changes in the various elements which determine revenue and expense levels , such as unit sales volume , prices charged and paid , production levels , production cost variances , labor costs and discretionary spending programs . Medical competition — which takes places in the U.S. to an unparalleled degree — tends to raise overall costs , as the volume of procedures expands even as unit costs for services stay flat or even fall . The Commission permitted registered mutual funds and insurance company separate accounts registered as unit investment trusts to borrow money from affiliated persons that were not themselves registered investment companies , notwithstanding sections 12 ( d ) ( 3 ) and 17 ( a ) of the Investment Company Act. Borrowing under these circumstances required a reasonable determination by the board of directors , including a majority of the independent directors , ( or the insurance company ) that the borrowing was in the best interests of the registered investment company and its shareholders or unitholders . Paleomagnetic results indicate two intervals with distinctive remanence characteristics , which correspond to the downhole variation in lithology : Unit I reveals highly variable inclinations and demgnetization behavior , while Unit II has uniformly positive inclinations that are consistent with a normal polarity . On 15 March , after units of the 7th Cavalry had secured the two small islands of Hauwei and Butjo Luo off the north coast of Manus , assault troops of the 2nd Brigade landed at Lugos Mission , two miles west of Lorengau . Explanations of material changes should include , but not be limited to , changes in the various elements which determine revenue and expense levels such as unit sales volume , prices charged and paid , production levels , production cost variances , labor costs and discretionary spending programs .