Identify d'.i' fferential costs. Assume Nordican Boot Company is considering making a specially designed snow boot just for the Winter Olympics. Which of the following costs or activities would probably be differential in developing, marketing, producing, and selling the special snow boot?

a. Product design work to design the boot.

b. The company president's salary.

c. Advertising the boot.

d. The lease of the building in which the boot is made. The company would not use the building, but would pay the lease whether it makes the boots or not.

e. Catering costs incurred to provide food at the monthly Board of Directors meeting.

f. Sales commissions paid to sales personnel who attempt to get sporting goods stores to carry the special boot.