When applying the cost-benefit approach to a make-or-buy decision, the primary criterion is how well management goals will be achieved in relation to costs. Costs include all expected A. Incremental out-of-pocket costs as well as all expected continuing costs that are common to all the alternative courses of action. B. Future costs that differ among the altemative courses of action plus all qualitative factors that cannot be measured in numerical terms. C. Variable costs for the courses of action but not expected fixed costs because only the expected variable costs are relevant. D. Historical and future costs relative to the courses of action including all qualitative factors that cannot be measured in numerical terms