Special offers are orders that are outside a companys normal business practice. Which of the following should be considered when deciding whether to accept a special offer?

A) Neither Variable Costs (e.g., variable production costs) nor Incremental Fixed Costs

B) Both Variable Costs (e.g., variable production costs) and Incremental Fixed Costs

C) Incremental Fixed Costs

D) Variable Costs (e.g., variable production costs)