A. Variable costs will be incurred only if the special order is accepted or rejected, so they are therefore relevant.
B. Direct costs are costs that will be incurred only if the special order is accepted or rejected, so they are therefore relevant.
C. Differential costs will differ among the decision choices and therefore are relevant.
D. Relevant costs are those cost that will differ among the decision choices. Absorption costs include some costs (fixed factory overhead) that will not change if the order is accepted or not.
