19. (Multiple Choice)In considering a special order situation that will enable a company to make use of presently idle capacity, which of the following costs would be irrelevant? A. Materials B. Depreciation C. Direct labor D. Variable overhead E. None of these.

20. (Multiple Choice)The type of costs presented to management for an equipment replacement decision should be limited to: A. relevant costs B. standard costs C. sunk costs D. controllable costs E. None of these.