I do not need explication, I just need A,B,C or D answer. Thank you!! 1. Which type of incurred costs are not relevant in decision-making (i.e., they have no bearing on future events) and should be excluded in decision-making? A. avoidable costs B. sunk costs C. differential costs D. unavoidable costs 2. Which of the following is not one of the five steps in the decision-making process? A. identify alternatives B. decide best action C. review, analyze, and evaluate decision D. consult with CFO concerning variable costs 3. Which of the following is a disadvantage of outsourcing? A. transferring production and technology risks B. limiting ability to upsize or downsize production C. freeing up capacity D. freeing up capital