Which of the following statements about the use of differential analysis in decision making is true? O Future costs that do not differ between the alternatives may or may not be relevant in a decision. O Per-unit variable costs may or may not be differential costs. OA production cost incurred before the split-off point in a joint process is relevant in a sell as-is or process further decision. If a special order decision requires the use of capacity that is not idle, opportunity costs are zero. None of the above statements are true.