16. Joint product costs are irrelevant in the decision of whether to sell a joint product at the split- off point or process it further and then sell it. a. True b. False 17. In the make or buy decision, which of the following is not a relevant cost? a. Direct materials to make the component part b. Direct labor to make the component part c. The plant manager's salary d. Sales commissions e. Two of the above costs are not relevant to the make or buy decision. 18. Which product would be selected for production in a decision that involves the utilization of scarce resources with one constraint? a. The product with the lowest total cost per unit b. The product with the lowest variable cost per unit c. The product that uses the least amount of scarce resource per unit d. The product with the highest contribution margin per unit e. The product with the highest contribution margin per unit of scarce resource