Statements	Cost term
(1.) Increased revenues from special order	AnswerIrrelevant fixed outlay costIrrelevant revenuesIrrelevant variable outlay costOpportunity costRelevant fixed outlay costRelevant revenuesRelevant variable outlay costSunk cost
(2.) Lost contribution margin from foregone sales to regular customers	AnswerIrrelevant fixed outlay costIrrelevant revenuesIrrelevant variable outlay costOpportunity costRelevant fixed outlay costRelevant revenuesRelevant variable outlay costSunk cost
(3.) Revenues from 4,000 units sold to regular customers	AnswerIrrelevant fixed outlay costIrrelevant revenuesIrrelevant variable outlay costOpportunity costRelevant fixed outlay costRelevant revenuesRelevant variable outlay costSunk cost
(4.) Variable cost of 4,000 units sold to regular customers	AnswerIrrelevant fixed outlay costIrrelevant revenuesIrrelevant variable outlay costOpportunity costRelevant fixed outlay costRelevant revenuesRelevant variable outlay costSunk cost
(5.) Increase in fixed selling and administrative expenses	AnswerIrrelevant fixed outlay costIrrelevant revenuesIrrelevant variable outlay costOpportunity costRelevant fixed outlay costRelevant revenuesRelevant variable outlay costSunk cost
(6.) Cost of existing equipment used to produce special order	AnswerIrrelevant fixed outlay costIrrelevant revenuesIrrelevant variable outlay costOpportunity costRelevant fixed outlay costRelevant revenuesRelevant variable outlay costSunk cost
(7.) Salary paid to current supervisor who oversees manufacture of special order	AnswerIrrelevant fixed outlay costIrrelevant revenuesIrrelevant variable outlay costOpportunity costRelevant fixed outlay costRelevant revenuesRelevant variable outlay costSunk cost
(8.) Increased variable costs of special order