Differential analysis can be used to determine whether to keep or drop a customer. The format is similar to differential analysis used for making product line decisions. What is the difference between differential analysis used to evaluate customer decisions and differential analysis used to make product line decisions? Select one:

a. In differential analysis for customer decisions, factor costs, shadow costs, and imputed costs are traced directly to customers rather than to product lines.

b. In differential analysis for customer decisions, sales revenue, variable costs, and fixed costs are traced directly to customers, rather than to product lines.

c. In differential analysis used customer decisions, discounted prices, increasing costs, and stop/loss costs are traced directly to customers, rather than to product lines.

d. In differential analysis for customer decisions, sales predictions, variable input costs, and unallocated overhead costs are traced directly to customers, rather than to product lines.