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Consider a decision facing a company of either accepting or rejecting a special offer for one of its products. A cost that is not relevant

Consider a decision facing a company of either accepting or rejecting a special offer for one of its products. A cost that is not relevant is:

a. Direct materials

b. Variable overhead

c. Fixed overhead that will be avoided if the special offer is accepted

d. Common fixed overhead that will continue if the special offer is not accepted

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