[Solved] Anderson and Mervin have urged marketers to present flexible market offerings to all members of a segment. A flexible market offering consists of two parts. Which part contains the product and service elements that all segment members value? A) naked solution B) discretionary solution C) maximum solution D) pseudo solution E) virtual solution Variable Costs: Costs that vary directly with the level of production or volume of output, such as materials and labor directly involved in production. Contribution Margin: The amount by which sales revenue exceeds variable costs, used to cover fixed costs and contribute to profit. Incremental Manufacturing Cost: The additional costs incurred to produce an additional unit of product, including materials, labor, and overheads. Product Costs: Product costs are the costs directly associated with the production of goods, including direct materials, direct labor, and manufacturing overhead.