Relevant Costs of a Make-Or-Buy Decision for a Part Include

Multiple Choice

Relevant costs of a make-or-buy decision for a part include all of the following EXCEPT:

A) fixed salaries that will not be incurred if the part is outsourced.
B) current direct material costs of the part.
C) special machinery for the part that has no resale value.
D) material-handling costs that can be eliminated if the part is outsourced.