An opportunity cost is a past cost. O True O False From a purely financial standpoint, if a product line has a negative contribution margin, the product line should be discontinued. True False On the direct materials budget, the total quantity of direct materials to purchase is computed as beginning inventory of DM A. units to be produced + desired end inventory of DM O B. units to be produced desired end inventory of DM beginning inventory of DM. C. quantity needed for production - desired end inventory of DM beginning inventory DM. D. quantity needed for production desired end inventory of DM beginning inventory of DM. OOOO