16. Which three of the following statements about relevant costs and non-relevant costs are true in short-term decision-making?

A)	An opportunity cost represents the income lost from another alternative

B)	Fixed costs are always general in nature and are therefore never relevant

C)	Incremental costs would be saved if an activity did not happen and so are relevant

D)	Committed costs are not considered to be relevant costs

E)	Notional costs are always relevant as they make the estimate more realistic

F)	A sunk cost will always be a relevant cost as it is a past cost