11. Incremental costs can be defined as A. Costs that are irrelevant in decision making B. The differences between costs incurred under alternative courses of action. C. Costs incurred in the past. D. Costs that are expected to increase regardless of the course of action chosen. The following information is from the manufacturing budget and budgeted financial statements of Altman Corp Direct materials inventory, 1/1 Direct materials inventory, 12/31 Direct materials budgeted for use during year Accounts payable to suppliers, 1/1 Accounts payable to suppliers, 12/31 S 86,000 $102,000 $344,000 $54,000 $64,000 12. For the year, budgeted purchases of direct materials amounted to A. $360,000 B. $328,000 C. $370,000 D. $344,000