Which of the following statements is true? (You can select more than one answer.)

a. A segment’s contribution margin minus its traceable fixed expenses equals the segment margin.

b. A company’s common fixed costs should be evenly allocated to business segments when computing the dollar sales for a segment to break even.

c. A segment’s traceable fixed costs should include only those costs that would disappear over time if the segment disappeared.

d. Fixed costs that are traceable to one segment may be a common cost of another segment.