In a Sell or Process Further Decision,consider the Following Costs

Multiple Choice

In a sell or process further decision,consider the following costs:
I.A variable production cost incurred prior to split-off.
II.A variable production cost incurred after split-off.
III.An avoidable fixed production cost incurred after split-off.
Which of the above costs is (are) not relevant in a decision regarding whether the product should be processed further?

A) Only I
B) Only III
C) Only I and II
D) Only I and III