Down East Chemicals is considering replacing its existing computer system with a new computer system. The new system can offer considerable savings in computer processing and inventory management costs. Information about the existing system and the new system follow: New Existing Computer Computer Original cost $10,000 $15,000 Annual operating cost $ 3,500 $2,000 Accumulated depreciation $ 6,000 Current salvage value of the existing system $ 4,000 Remaining life in 5 years 5 years Salvage value in 5 years Annual depreciation $ 0 $0 $ 2,000 $3,000 Which of the following is an avoidable cost if a company gives up making a product? Select one: a. All the variable costs associated with making that product b. The cost of the supervisor who will be laid off as a result of discontinuing the product c. The costs of the machinery that can be sold when the product is discontinued d. All of the options are correct