All of the Following Are Arguments in Favor of Including

All of the following are arguments in favor of including only the incremental fixed overhead costs in the cost of a self-constructed asset, except that the

A) cost of the asset is the additional cost incurred to produce it
B) overhead would be incurred whether or not the construction took place
C) asset cost will more closely approximate the cost of a purchased asset
D) decision to construct the asset should be based on the total incremental cost and not include allocated fixed overhead