|A) Fixed Cost||B) Direct Cost|
|C) Variable Cost||D) Sunk Cost|
Answer D is correct because a sunk cost is a project expense that will eventualy need to be paid. Answer A is incorrect because a fixed cost remains constant, regardless of any change in a company's activity. Answer B is incorrect because direct cost can be directly linked to producing specific goods or services. Answer C is incorrect because a variable cost changes in proportion to a change in the company's activity or business.