1. For decision making, a listing of the relevant costs ________.

A)will only include costs that that are same among alternatives

B)will help the decision maker concentrate on the pertinent data

C)will include both sunk costs and opportunity costs

D)will only include historical costs

2. Sunk costs ________.

	A) are differential
	B) are relevant
	C) have future implications
	D) are ignored when evaluating alternatives