In Multiple-Product Analysis, Direct Fixed Costs Are

In multiple-product analysis, direct fixed costs are

A) fixed costs that are not traceable to the segments and would remain even if one of the segments were eliminated.
B) fixed costs which can be traced to each segment and would remain even if one of the segments were eliminated.
C) fixed costs that are not traceable to the segments and would be avoided if the segment did not exist.
D) the fixed costs which can be traced to each segment and would be avoided if the segment did not exist.