I chose option A for EV as it was nutral nd high EV is preffered. we were not provde with actual mix but i vhose 120A. I chose juniores. cost per batch 183. cost per processing 0.04 if i remember Relavant cost 75 HR manager, IT door locked environmental alll I chose. life cycle, cost reduces if prouct lifr is shortened. ABC is not decision mknig tool n relevant costing, any one withbMTQ of variance?