Which of the following are not relevant to the decision of whether to drop a business segment or not?

Revenues of the segment

Variable costs of goods sold of the segment

Variable operating expenses of the segment

Fixed overhead applied to the segment

B and C only

If a company has sufficient excess capacity, which of the following costs are relevant to the decision to make or buy a new product?

Direct materials

Variable overhead

Fixed overhead

Costs of buying from the outside vendor

A, B, and D only