The CFO of an electronics company is trying to increase the annual income of the company. The CFO is considering outsourcing the production of key components which are currently made in-house. The CFO is basing the decision purely on estimated increased profit. If the production is outsourced, that production line in the factory will be shut down. The factory will continue to be used to produce other products. The CFO has put together the following list of revenues and costs they are using to calculate the change in income.

Item	Notes about the item
Sales Revenue	The products will be sold for the same price, with no anticipated change in volume.
Cost of Materials	The cost of materials the company is currently using to produce the key components in-house.
Production Wages	The cost of wages to employees working on the production line. If outsourced, the employees will be laid off.
Outsourcing Cost	The cost of purchasing the key components from the new manufacturer.
Factory Rent	The monthly cost of renting the factory.
Supervisor Salary	Factory supervisor that is paid a fixed salary to oversee the factory. If key components are outsourced, they will continue to oversee the production of other products without any change in salary.
Equipment Purchase Cost	The original cost of the equipment used to produce the key components. Upon outsourcing, this equipment will no longer be used.
Equipment Sales Price	The estimated selling price of the equipment used to produce key components. Upon outsourcing, this equipment will be sold.

Requirement of short-answer question: Using the information above, list all IRRELEVANT items when calculating the financial impact of this outsourcing decision.