A Department Accepts a New Order from a Customer

Multiple Choice

A department accepts a new order from a customer. It has already incurred £100 for design costs. It has also incurred costs of £200 for visits by sales staff. If the order is accepted a quality inspector will be transferred from another department. The inspector earns £20,000 per year. If the order is accepted there will be additional training costs of £700.
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In this decision the differential design costs are:

A) £0.
B) £100.
C) £200.
D) £300.