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C is corrent. It considers the incremental revenue and incorporates all of the relevant variable costs that would be involved in making the decision to accept the onetime special order. The fixed cost categories should not be considered because the situation indicates that there is excess plant capacity; this implies that there would be no additional fixed costs.
A is incorrect. It includes the fixed costs.
B is incorrect. It does not include the variable selling and administrative costs which might arise in a onetime special order. The fixed cost categories should not be considered because the situation indicates that there is excess plant capacity; this implies that there would be no additional fixed costs.
D is incorrect. It includes the discretionary fixed costs as well as the incremental revenue and all of the relevant variable costs that would be involved in making the decision to accept the onetime special order. The discretionary fixed costs should not be considered because the situation indicates that there is excess plant capacity; this implies that there would be no additional fixed costs.