Svahn, AB, is a S Case A I B300 being used to expand production. This will se in volume will be large enough to require increases in fixed selling expenses and in general a ative overhead, but not in the fixed Case B l B100 machine would be sold. This change will have no effect on production or sales, other than some savings in direct materials costs due to less waste. relevant or irrelevant to the decision context described in Case A and Case B i Fixed