Jack owns a computer sales store in Austin, TX. He believes that there is an opportunity for new store in Dallas, TX. He already discussed the possibility of a new store expansion but hasnt made a choice yet. He believes the costs incurred already to discuss is $15,000 and hired an outside firm to help decide for $100,000. He also already bought marketing materials for the new location at a deal for $300. Below are what they found, but regardless of these insights, they recommend to change up the Austin office which would cost $250,000. Given the information below, which are would be considered relevant/irrelevant for this project ?

1. Costs incurred by discussions: $15,000 (Relevant/Irrelevant)
2. Outside firm advice: $100,000 (Relevant/Irrelevant)
3. Marketing materials: $300 (Relevant/Irrelevant)
4. Cost to build new computer store: $500,000 (Relevant/Irrelevant)
5. Cost for equipment needed: $700,000 (Relevant/Irrelevant)
6. # of computers sold at new location: 150 (Relevant/Irrelevant)
7. 50 less computers sold in Austin: 100 (Relevant/Irrelevant)
8. Cost of computers sold at new location: $700 (Relevant/Irrelevant)
9. $200 lower cost at Austin: $500 (Relevant/Irrelevant)
10. Change up cost to Austin office: $250,000 (Relevant/Irrelevant)