Which of the Following Is Irrelevant When Making a Decision

Multiple Choice

Which of the following is irrelevant when making a decision?

A) The original cost of an asset that the company is considering replacing
B) The fixed overhead costs that differ among decision alternatives
C) The cost of further processing a product that could be sold as is
D) The expected increase in contribution margin of one product line as a result of a decision to drop a separate unprofitable product line