Which of the following is incorrect with regard to short-term decision making? O A. 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. OB. The effect on current and future customer relationships should be considered when deciding whether to accept or reject a special order. O C. A company having few competitors would typically use cost plus pricing as its pricing approach OD. 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. O E. When a manufacturer outsources production of a part used in its production process, the manufacturer will typically eliminate all fixed manufacturing costs