DLS company manufactures a variety of flavours of ice cream. The board is considering introducing the production of a new range of chilled desserts as there is spare capacity in the production facility. How should the relevant cost of the new production be calculated? Solution A.The additional variable costs of manufacture only. B.The additional variable costs of manufacture plus any fixed costs for new machinery. C.The additional variable costs plus the opportunity cost ceasing production of another product. D.The additional variable costs plus the opportunity cost ceasing production of another product plus any fixed costs for new machinery