問題：Which one of the following is correct?
　　A. The absorption of fixed overheads into units of production is always necessary for decision making.
　　B. An opportunity cost is the profit made from the next best alternative use of a resource.
　　C. A cost which has already been incurred but not actually paid in cash is not a sunk cost for decision making.
　　D. Fixed costs can always be ignored for the purposes of decision making.
　　答案：The correct answer is: An opportunity cost is the profit made from the next best alternative use of a resource.
　　A cost which has already been incurred but not actually paid in cash is not a sunk cost for decision making is irrelevant as the cost will already have been considered in the businesss cashflow forecast and therefore also the value of the business.
　　Absorbed fixed costs are not future incremental cashflows.
　　Fixed costs can always be ignored for the purposes of decision making is generally correct but NOT always, as fixed costs are fixed only within certain parameters.