please answers 31and 32

31 Gas Country is considering selling premium gasoline. It already sells regular gasoline for $3.09/gallon and would sell premium gasoline for $3.22/gallon. The cost to further refine the regular gasoline into premium gasoline would be $. 12/gallon. A cost that should NOT be considered in this decision would be: A the revenue generated by selling premium gasoline. B.the cost of refining regular gasoline. Cthe cost of further processing regular gasoline into premium gasoline. De the revenue generated by selling regular gasoline. 32. Fixed costs that may be avoided in the future are referred to as: A . replacement costs. opportunity costs. relevant costs. sunk costs D