Common fixed costs that are allocated to segments can make a product line appear to be unprofitable are incremental costs are used to calculate the segment margin are relevant in decisions involving dropping a product line A company that is operating at full capacity faces a decision about accepting a special offer for one of its products. A cost that is most likely not relevant to this decision is direct materials variable overhead ooo fixed manufacturing overhead costs contribution margin earned on normal sales McPupper Steel has products that can be sold as is for $13,000 as is, or could be reworked at a cost of $3,400 and sold for $16,000. What would be the incremental profit or (loss) of reworking and selling the products instead of selling them as is? $3,000 $6,400 ($400) ($9,600)