A company is trying to decide which product to manufacture. The following information is available:

Costs Product A Product B

Direct Materials 1 $2.00 per unit $2.20 per unit

Direct Materials 2 $1.25 per unit $1.50 per unit

Direct Materials 3 $0.50 per unit $0.80 per unit

Direct Labor $0.70 per unit $0.70 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