Which of the Following Costs Is NOT Relevant to a Make-Or-Buy

Multiple Choice

Which of the following costs is NOT relevant to a make-or-buy decision?

A) £10,000 of direct labour used to manufacture the parts
B) £30,000 of depreciation on the plant used to manufacture the parts
C) the supervisor's salary of £25,000 that will be avoided if the part is purchased from an outside supplier
D) £15,000 in rent from leasing the production space to another company if the part is purchased from an outside supplier