which of the following is incorrect with regard to short-term decision making?

a. the effect on current and future customer relationships should be considered when deciding whether to accept or reject a special order

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. a company having few competitors would typically use cost plus pricing as its approach

d. in a keep/drop decision, if all of a company's fixed costs are common, a segment's segment margin will equal 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