For the year ended December 31, 2014, Abel Co. Incurred direct costs of $500,000 based on a particular course of action during the year. If a different course of action had been taken, direct costs would have been $400,000. In addition, Abel's 2014 fixed costs were $90,000. The incremental cost was
a. $10,000
b. $90,000
c. $100,000
d. $190,000
Answer: C
CPA Exam
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