IL. (15 Points) Sheridan Manufacturing Company currently manufactures a component used in one of its products. The annual production costs for 5,000 components are as follows: Maternal cost Labor cost Overhead Batch-level set-up costs for the yea Product-level manager's salary Allocated facility-ievel costs $5 per unt $4 per unut 1 per unt $ 5,000 $18,000 $12,000 An outside company has offered to supply 5,000 units of the component for $13 each. If the company outsources the component, it will be able to rent out the idled factory space for $1,000 per month but will not terminate the product manager. equired: ) Which items are not relevant to this outsourcing decision? (3 points)