27) The following costs relate to a variety of decision settings: Cost 1. Allocated corporate overhead 2. Cost of an old car 3. Direct materials Decision Closing a money-losing department Vehicle replacement Make or buy a product Project discontinuance; manager to be transferred elsewhere in the firm Purchase of a new home Plant closure 4. Salary of marketing manager 5. Home theater installation 6. Unavoidable fixed overhead Research expenditures incurred 7. last year, related to new product 8. $4 million advertising program Manufactured cost of existing 9. inventory Product introduction to marketplace Whether to promote product A or B with the $4 million program Whether to discard the goods or sell them to a third-world country Required: Consider each of the nine costs listed and determine whether it is relevant or irrelevant to the cost is irrelevant, briefly explain why