In Deciding Whether to Manufacture a Part or Buy It

Multiple Choice

In deciding whether to manufacture a part or buy it from an outside vendor,which of the following represents a cost that is not relevant to the short-run decision?

A) direct labor.
B) variable overhead.
C) fixed overhead that will be avoided if the part is bought from an outside vendor.
D) fixed overhead that will continue even if the part is bought from an outside vendor.