2. Which of the following revenues or costs should be excluded from the financial analysis of whether to outsource?

		A. The $780 monthly revenue that could be earned by leasing the production space currently used to make the part internally
		B. The fixed costs that could be eliminated if production was outsourced.
		C. The per-part cost to be paid to the supplier
		D. The two million dollar investment last year in equipment to make the parts internally.