Which of the following is FALSE? A. Joint costs are relevant in decisions regarding whether a product should be processed further or sold as is at the split-off point. B. With a constrained resource, total contribution margin is maximized if the company promotes the product that has the highest contribution margins per unit of the constraining resource. C. When analyzing a special order, only the incremental costs and benefits are relevant. D. For a make or buy decision, the opportunity cost of making a product would be the profits that could have been derived from the best alternative use of the facilities being used to make the product.