1. A company is trying to decide which product to manufacture. The following information is available: per unit Costs Direct Materials 1 Direct Materials 2 Direct Materials 3 Direct Labor Product A $1.75 per unit $1.50 per unit $0.75 per unit $0.85 per unit Product B $1.25 $1.50 per unit $1.00 per unit $0.80 per unit Which product cost is irrelevant to the decision? A) Direct Materials 1 B) Direct Materials 2 C) Direct Materials 3 D) Direct Labor