Halley Company has just received a special order for 1,000 deck chairs. Halley has sufficient idle capacity to accept the order. Which type of cost is considered relevant to Halley's decision of whether to accept or reject the special order?

	a.	Raw materials to make the 1,000 deck chairs
	b.	Rent of the building
	c.	Depreciation on equipment that would be used to make the chairs
	d.	Salary of the production manager