Osprey Company is trying to decide between the following two alternatives:

Alternative A Alternative B

Projected revenue $ 50,000 $ 60,000

Direct Material 6,000 12000

Assembly Labor 9,000 9,000

Production Supervisor's salary 10,000 10,000

Facility Related-costs 10,0000 15,000

PROFITS 15,000 14,000

Which of the following conclusions can be drawn from this example?

a)Variable costs are always relevant for decision making.b)Fixed costs are sunk and thus are never relevant for decision making.c) Relevant costs may include variable costs and fixed costs.d)None of these.