Consider the Following Costs and Decision-Making Situations

Multiple Choice

Consider the following costs and decision-making situations:
I. The cost of existing inventory, in a keep vs. disposal decision.
II. The cost of special electrical wiring, in an equipment acquisition decision.
III. The salary of a supervisor who will be transferred elsewhere in the organization, in a department-closure decision.
Which of the above costs is (are) relevant to the decision situation noted?

A) I only.
B) II only.
C) III only.
D) I and II.
E) II and III.