ings being equal, if a division's traceable fixed expenses increase A. the d B. the d C. the division's segment margin will decrease. ivision's contribution margin ratio will decrease. ivision's segment margin ratio will remain the same. D. the overall company profit will remain the same. 30. In a sell or process further decision, which of the following costs are relevant? I. A variable production cost incurred prior to the split-off point. II. An avoidable fixed production cost incurred after the split-off point. A. Only I. B. Only II. C. Both I and II. D. Neither I nor II. ings being equal, if a division's traceable fixed expenses increase A. the d B. the d C. the division's segment margin will decrease. ivision's contribution margin ratio will decrease. ivision's segment margin ratio will remain the same. D. the overall company profit will remain the same. 30. In a sell or process further decision, which of the following costs are relevant? I. A variable production cost incurred prior to the split-off point. II. An avoidable fixed production cost incurred after the split-off point. A. Only I. B. Only II. C. Both I and II. D. Neither I nor