Which of the following is not consideration when determining whether to continue making a part or to buy that part.

(A) timing the cash receipts and expenditures

(B) opportunity cost

(C) impact on employees

(D) sunk cost

Contribution margin is calculated by deducting:

(A) variable costs from revenue

(B) fixed costs from revenue

(C) variable costs and controllable fixed costs from revenue

(D) variable costs and common costs from revenue