A special order generally should be accepted if: A. its revenue exceeds allocated fixed costs, regardless of the variable costs associated with the order. B. excess capacity exists and the revenue exceeds all variable costs associated with the order. C. excess capacity exists and the revenue exceeds allocated fixed D. the revenue exceeds total costs, regardless of available capacity. E. the revenue exceeds variable costs, regardless of available capacity. Manufacturing overhead: A. includes direct materials, indirect materials factory depreciation. B. is easily traced to jobs. C. Includes all selling costs. D. Should not be assigned to individual gobs because it bears no obvious relationship to them. E. is a pool of indirect production costs that must somehow be attached to each unit manufactured