Which of the following best describes a "relevant cost"?

Question

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Relevant costs are costs that are expected to differ among alternative courses of action and are therefore pertinent to a particular decision. They are future costs that will be affected by a decision. For example, if a company is deciding whether to continue producing a product or discontinue it, the relevant costs would include the variable costs that are directly attributed to that particular product and the revenue that is earned from selling that product. Past costs that cannot be changed, like sunk costs, are irrelevant for decision making. Factors that restrict production or sales (A) and the cost of developing, producing, and delivering a product (B) may be relevant costs in certain situations, but they do not encompass the whole concept of relevant costs.

Which of the Following Best Describes a "Relevant Cost