11. A company currently manufactures a subassembly for its main product. The unit costs for the subassembly are: Prime costs $25 $10 $8 Variable overhead Fixed overhead The fixed overhead is an allocated amount shared by other operations. What is the relevant cost of the subassembly? a. $25 b. $35 c. $43 d. $33. 12. Differential analysis is suitable for the following situations except: a. Make-or-buy decisions. b. Whether to close a business unit. c. Cost behavior analysis. d. Product mix decisions