Select the term from the dropdown list provided that best matches each of the following descriptions.

$\backslash$table$[[$Descriptions$,$Term$],[$A$.$ Future oriented costs that differ between business alternatives,Relevant costs$],[$B$.$ Costs that can be avoided when a product line or type of service is eliminated,Avoidable costs$],[$C$.$ Costs that are incurred each time a company makes a single product or performs a single service,Product$-$level costs$],[$D$.$ Features such as company reputation, welfare of employees, and customer reaction,Qualitative characteristics$],[$E$.$ Items that are future oriented and that differ between the alternatives,Outsourcing decisions$],[$F$.$ Setting a selling price low enough to lure customers away from competitors,Low$-$ball pricing$],[$G$.$ Costs that are not relevant for decision making,Batch$-$level costs$],[$H$.$ Costs that, for example, would include the cost of setting up machinery to produce a specific lot of units,Relevant information$],[$I$.$ The $$20$ variation between Alternative A$,$ which costs $$100$ and Alternative B$,$ which costs $$80,$Differential costs$],[$J$.$ Revenues or cost savings that are sacrified when one alternative is chosen over another,Opportunity costs$],[$K$.$ Deciding to purchase a component that until now has been produced in house.,Outsourcing decisions$],[$L$.$ Future costs that do not have to be incurred if a specified course of action is taken,Sunk costs$]]$