In a make or buy (outsourcing) decision, which one of the following considerations is irrelevant?

		When we resell the leftover part, it is more beneficial to sell to Company X rather than Company Y.
		If we make the part, we do not have to worry about the quality of the part or delivery time.
		If we buy the part, we have to rely on other guys for a very important part.
		If we buy the part from outside, our fixed expenses will drop by half.
		If we buy the part, we can rent our existing production facilities for $600,000.