Choice "B" is correct. When considering alternatives, such as discontinuation of a product line, management should consider relevant costs. Relevant costs are those costs that will change under different alternatives.Choice "d" is incorrect. Absorption costs represent an accounting for resources used that are usually consistent with generally accepted accounting principles and include fixed costs that frequently do not change with the selection of different alternativesChoice "c" is incorrect. Variable costs are those costs that increase or decrease with changes in production. Variable costs do not embrace all costs that will change in the event of different alternatives, only changes in production.Choice "a" is incorrect. Throughput costs represent the costs associated with conversion of resources into a finished product and do not represent costs that will change in the event of selecting between different alternatives associated with abandoning a segment.