In Deciding Whether to Accept or Reject a "Special Sales

Multiple Choice

In deciding whether to accept or reject a "special sales order," which of the following costs are likely relevant to the decision?

A) Depreciation expense on existing manufacturing equipment.
B) A portion of facility-level costs.
C) A portion of batch-level costs.
D) Total batch-level costs.
E) An allocated share of fixed manufacturing support (i.e., fixed factory overhead) costs.