Shasta Company Is Trying to Decide Whether to Continue to Manufacture

Multiple Choice

Shasta Company is trying to decide whether to continue to manufacture a particular component or to buy the component from an outside supplier. Which of the following is irrelevant with respect to this decision?

A) the quality of the component purchased from the outside supplier
B) the outside supplier's ability to deliver the component on a timely basis
C) the alternative uses of the facilities being used to currently manufacture the component
D) the unavoidable fixed manufacturing costs associated with the manufacture of the component