Cougar Company Is Trying to Decide Which Product to Manufacture

Multiple Choice

Cougar Company is trying to decide which product to manufacture.Expected direct materials costs are $4 for each product.In choosing between the two products,the direct materials costs are ________.

A) relevant because it is an expected future cost
B) relevant because it is a product cost
C) irrelevant because it is an estimated cost
D) irrelevant because it does not differ between the two alternatives