Sophamia Company sells five products, as follows. Product A: Price per unit, $100-- Variable cost per unit, $40-- 3 machine hours required Product B: Price per unit, $80-- Variable cost per unit, $50-- 2 machine hours required Product C: Price per unit, $120-- Variable cost per unit, $30-- 5 machine hours required Product D: Price per unit, $90-- Variable cost per unit, $60-- 1 machine hour required Product A Product B Product C Product D Under which ONE of the following circumstances is cost an important input into determining selling price? When products are specialized When direct labor cost is high When direct materials cost is high When costs are fixed