JKL Group Has a Rental Cost of €25,000 Per Month

Multiple Choice

JKL Group has a rental cost of €25,000 per month with a four-year lease term. Casual staff are employed on a weekly basis to carry out telephone sales. The cost of casual staff is €12,000 per month and telephone call costs are €5,000 per month.
-For JKL Group, rental is

A) A relevant cost because there is a long-term rental commitment
B) A relevant cost because it must be paid irrespective of the outsourcing decision
C) Not a relevant cost because the offshore service provider will pay the rental cost
D) Not a relevant cost because it must be paid irrespective of the outsourcing decision