Return to Blackboard LUS Kome, Survey of Accounting, ie, for central New Mexico community College CES Exercise 12-18 The costs listed below relate to a variety of different decision situations. For each cost listed below, indicate if it relevant or not to the related decision. Cost Decision Relevant/Irrelevant 1. Unavoidable fixed overhead Eliminate an unprofitable segment 2. Direct labor Make or buy 3. ady Onginal cost of old equipment Equipment replacement 4. Joint production costs Sell or process further 5. Opportunity cost Accepting a special order