E)

F)

The costs listed below relate to a variety of different decision situations. Which of the costs shown here is irrelevant to the related decision? The manufacturing labor cost projections for two different investment proposals are $145,000 and $175,000. These projections are based on the past manufacturing labor rate of $12 per hour and total past manufacturing labor costs of $168,000 ( 140 hours 100 workers $12 ) for a similar project. In evaluating the proposals, the past labor costs are examples of: incremental costs. relevant costs. decremental costs. irrelevant costs