Please round to the nearest whole number and do not include words in your response.

$10$

Multiple Choice $1\mathrm{.}5$ points

In a sell or process further decision, consider the following costs:

A variable production cost incurred after split$-$off.

A variable production cost incurred before split$-$off.

An avoidable fixed production cost incurred after split$-$off.

Which of the above costs is $($are$)$ irrelevant in deciding whether the product should be processed further?

Statements $1$ and $3$

Only statement $2$

Only statement $1$

Statements $1$ and $2$

Only statement $3$

$11$

Multiple Choice

$1\mathrm{.}5$ points