Which of the following is correct with regard to short-term decision making? O A. A company having few competitors would typically use target costing in its pricing approach. B. If a company has insufficient excess capacity to fully fill a special order, the company will need to give up regular sales if they accept the special order. C. The effect on current and future customer relationships should not be considered when deciding whether to accept or reject a special order. D. In a keep/drop decision, if all of a company's fixed costs are common, a segment's segment margin will be less than its contribution margin. E. When a manufacturer outsources production of a part used in its production process, the manufacturer will typically eliminate all fixed manufacturing costs