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Tiger Company test-marketed a new energy drink that cost $100,000. In the decision-making process, the test market cost should: A. be included because it is

Tiger Company test-marketed a new energy drink that cost $100,000. In the decision-making process, the test market cost should: A. be included because it is a cost incurred. B. be included because it is an opportunity cost. C. be excluded because it is sunk cost. D. be excluded because it is differential cost.

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