A company is considering selling one of Its operating divisions. Here are the items that were Included in the analysis to support the decision.

Sales

Cost of Goods Sold

Sales, General & Administrative Expenses Allocated Utilities

Deprecation of Assets designated for the division

Allocated Depreciation of Corporate Headquarters Allocated Wages of Regional Manager - T Which of the following is not relevant for the decision? (A) Cost of Goods sold (B) Sales, General & Administrative Expenses (C) Allocated utilities (D) Assets designated for the division