JT Company manufactures a diversified line of batteries. Recently, it dropped two items from its product line because unit costs computed by the company's existing cost accounting system did not allow a sufficient margin to cover shipping and selling costs. Instead, JT chose to purchase rather than make the items. However, the improved profits expected to result from this decision did not materialize even though sales, prices, and incurred costs were as budgeted. One possible reason for the incorrect decision is that JT used O A Absorption costing data for its decision. B. Relevant costing data for its decision. C. Variable costing data for its decision. D. Marginal costing data for its decision