Select the correct statement regarding relevant costs and revenues.
a) To be relevant, a cost or revenue must be future-oriented and must differ between the alternatives.
b) Sunk costs are relevant for decision-making purposes.
c) Differential revenues are expected future revenues that do not vary between the alternatives under consideration.
d) Avoidable costs are also known as sunk costs.

Aproperty title search firm is contemplating using online software to increase its search productivity. currently an average of 40 minutes is needed to do a title search. the researcher cost is $2 per minute. clients are charged a fee of $400. company a's software would reduce the average search time by 10 minutes, at a cost of $3.50 per search. company b's software would reduce the average search time by 12 minutes at a cost of $3.60 per search. which option would have the higher productivity in terms of revenue per dollar of input?