A. When deciding to process further or not, need to look only at additional cost that results when production, or some other factor is increased.
B. Joint cost are not relevant to the decision.
C. Absorption costing includes all manufacturing cost (variable and fixed). Not all manufacturing cost will be relevant to the decision whether to process beyond its current state.
D. Fixed manufacturing cost are included in absorption costing and may not be relevant to the decision of processing beyond its current state.
