Which of the Following Costs Are Not Considered in a Differential

Multiple Choice

Which of the following costs are not considered in a differential analysis for a make-or-buy decision?

A) Indirect materials and indirect labor if the item is manufactured internally.
B) Direct materials and direct labor if the item is purchased.
C) Variable overhead if the item is manufactured internally.
D) Fixed overhead that can be avoided if the item is purchaseD.
E) Fixed overhead that will continue if the item is purchased.