Indicate whether each of the following statements is True or False. Available capacity is not relevant when deciding to accept or reject a special order. V Qualitative factors may be more important than quantitative factors when making a decision. The price normally charged to existing customers is the minimum price that should be charged for a special order. 1. True Depreciation expense is irrelevant in making a keep or replace decision. --- Fixed costs are not relevant in a decision whether to make or buy an item. A special order should be accepted as long as sales to regular customers will be not be affected. Revenue from the sale of the product are relevant in a make or buy decision. Costs or revenues that differ between alternatives are called differential costs