All of the following are considerations for discontinuing a product or product line, except A. determining if direct fixed costs could be avoided if…

All of the following are considerations for discontinuing a product or product line, except

A.

determining if direct fixed costs could be avoided if the product or product line is discontinued.

B.

if discontinuing the product or product line will affect sales of remaining products.

C.

whether the product has a positive or negative contribution margin.

D.

not having any free capacity.