Which of the Following Costs Is NOT Relevant to a Make-Or-Buy

Multiple Choice

Which of the following costs is NOT relevant to a make-or-buy decision?

A) $20,000 of direct labor used to manufacture the parts
B) $25,000 in rent from leasing the production space to another company if the part is purchased from an outside supplier
C) the supervisor's salary of $35,000 that will be avoided if the part is purchased from an outside supplier
D) $40,000 of depreciation on the plant used to manufacture the parts