What Are Direct Fixed Costs in Multiple-Product Analysis

What are direct fixed costs in multiple-product analysis?

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

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