题目内容

对于产品是否应该进一步深加工的决策中，需要考虑的相关成本有（）。

A. 深加工前发生的固定成本
B. 深加工前发生的变动成本
C. 深加工所需的专属固定成本
D. 深加工所需追加的变动成本

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