Question：In the context of decision making, only relevant costs should be considered. Which of the following statements about relevant costs are true?
A. Relevant costs are past costs.
B. Relevant costs are opportunity costs.
C. Relevant costs are cash flows.
D. Relevant costs are incremental costs.
The correct answers are: Relevant costs are cash flows; Relevant costs are incremental costs; Relevant costs are opportunity costs.
Relevant costs are future, incremental cash flows.
Opportunity costs are also relevant costs.
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