QUESTION 8 A cost is relevant to a given decision if it differs between the alternatives. is unavoidable. D is a historical cost that is the same among all alternatives. O is an expected future cost that is the same among the alternatives. QUESTION 9 Aretail firm has a sales price of $23 per unit and variable costs of $11.00 per unit. The firm's margin of safety is 3,000 units (they are selling 3,000 units more than the break-even point in units). Operating income would be: would need to know fixed costs to determine operating income at this level of sales $36,000 $69,000 $33,000