Colson-Howard Company operates a store in downtown Savannah that has five departments including a sporting goods department. If the sporting goods department is closed, the store manager's position will not be affected, but if the entire store is closed, the manager will be terminated. Which of the following lessons should be learned from this example?

	a.	Sunk costs cannot be avoided.
	b.	Information does not have to be precisely accurate in order to be relevant.
	c.	Opportunity costs are always present.
	d.	Relevance of costs is context sensitive.