In the spring of 2020, Acme Distillery switched some of its production capacity to the production of hand sanitizer to help alleviate the national shortage. Now that bars have reopened, Acme is now considering dropping the hand sanitizer production and switching back to the production of bourbon. Which of the following would NOT be relevant to the decision? (A) Material cost related to the hand sanitizer (B) Equipment acquired to produce hand sanitizer that could now be eliminated O C) Continuing demand for hand sanitizer (D) Corporate costs that need to be reallocated from hand sanitizer to bourbon