The Petain Company produces and sells 40,000 units each month. It has the capacity to produce 50,000 units. A large retailer has asked Petain if the company would make a special, one-time order of 14,000 units. If Petain accepts the order:

There will be higher variable manufacturing costs It will have to increase its administrative and selling facilities, so the selling fixed costs will increase Administrative fixed costs will not change It will be unable to handle all its orders, so it will have to reduce its sales to regular customers by 4,000 units.

Note which of the terms below are applicable to the items A to I. More than one term may be applicable.
Avoidable revenues Non-avoidable revenues Non-avoidable variable costs Non-avoidable fixed outlay cost Sunk cost Avoidable fixed outlay cost Avoidable variable outlay cost Opportunity cost A. Lost contribution margins from the 4,000 units it will not sell to regular customers.
B. Revenues from the 14,000 special order.
C. Variable costs of the 14,000 unit special order.
D. Increase in selling fixed costs due to the order.
E. Increase in administrative costs due to new government regulations enacted last year.
F. Cost of the equipment, purchased in prior year, that is used to produce the special order.
G. Salary paid to factory manager on an annual basis.
H. Variable costs of making other kinds of products in the same factory.
I. Increase in fixed production costs due to the need to replace the roof of the factory (now 70 years old).