At the company, we know that there are costs that must be considered to be taken or not, there are also costs that do not need to be debated anymore because the decision has been taken. Under exceptional conditions such as COVID-19 Pandemic, is it possible or even a decision taken by (your) company regarding this condition? In your opinion, how is the decision making process based on relevant costs, costs that have been included in irrelevant costs, and what opportunity costs will arise