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In a special sales order decision, incremental fixed costs (like buying a $200 engraving tool) that will be incurred if the special order is accepted

In a special sales order decision, incremental fixed costs (like buying a $200 engraving tool) that will be incurred if the special order is accepted are considered to be:

  1. relevant to the decision.

  1. irrelevant to the decision.

  1. opportunity costs.

D. sunk costs.

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