A Company Is Considering the Following Alternatives Which of the Following Are Relevant in Choosing Between the Alternative

A company is considering the following alternatives: . $\begin{array}{lrr}&\text { Alternative 1 }&\text { Alternative 2 }\\\text { Revenues } & \$ 120,000 & \$ 120,000 \\\text { Variable costs } & 60,000 & 70,000 \\\text { Fixed costs } & 35,000 & 35,000\end{array}$ Which of the following are relevant in choosing between the alternatives?

A) Variable costs
B) Revenues
C) Fixed costs
D) Variable costs and fixed costs

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