In the cost equation (Y=mX+b), the slope of the cost equation (m) is the fixed cost per unit. True Faise 3 points A company is currently operating at full production capacity, and in order to accept the special order, it has to give up some portion of normal operations, The contribution margin lost due to accepting the special order is considered Variable overhead Sunk cost Avoidable cost Opportunity cost J points With regard to "sell or process further" decision, the costs incurred before the split-off point (-joint costs) are incremental costs. relevant costs, avoidable foxed costs. sunk costs 3 points Specialized materials are an example of a constrained resource. True False