Definition A. Examination of alternatives focusing on costs that change between alternatives. B. A cost that has the potential to influence a specific decision. C. A cost that can be avoided by choosing one alternative instead of another. D. A cost that has already been incurred. E. A forgone benefit of choosing one alternative over another. A measure of the limit placed on a specific resource. F. G. When the limit of resources has not yet been reached. H. An order that is outside the scope of normal sales. | I. Sales revenue less all costs that are directly attributable to that division. J. A cost attributable to a specific division that does not change based on volume. K. A product that can be used in place of another. L. A cost attributable to a specific division that changes based on volume. M. The cause of an increase in revenue. N. A product that can be used in conjunction with another product. O. A cost shared by multiple divisions that will not change even if one division is eliminated. P. A limited supply of facilities. Term