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In a Differential Analysis, whether in the context of Special Pricing, Make-It or Buy-It or Add or Drop a Product, what is the most important

In a "Differential Analysis, whether in the context of "Special Pricing", "Make-It or Buy-It" or "Add or Drop a Product", what is the most important consideration?:

a) The total costs of the alternative

b) The total revenues from the alternative

c) Whether the alternative yields a positive contribution margin

d) The total fixed costs of the alternative

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