13. Which of the following costs would continue to be incurred even if a segment is eliminated?

A. direct fixed expenses

B. variable cost of goods sold

C. common fixed costs

D. variable selling and administrative expenses

15. A selling division produces components for a buying division that is considering accepting a special order for the products it produces. The selling division has excess capacity. What is the minimum price the selling division would be willing to accept?

A. the price that is equal to the selling divisions variable costs

B. the price that is equal to the buying divisions outside purchase price

C. the price that would allow the buying division to cover its incremental cost of the special order

D. the price that would allow the selling division to maintain its current ROI