The costs listed below relate to a variety of different decision situations. For each cost, indicate if it is relevant or not to the related decision.

		Cost		Decision
1.		Unavoidable fixed overhead		Eliminate an unprofitable segment.		RelevantIrrelevant
2.		Direct labour		Make or buy.		IrrelevantRelevant
3.		Original cost of old equipment		Replace equipment.		RelevantIrrelevant
4.		Joint production costs		Sell or process further.		RelevantIrrelevant
5.		Opportunity cost		Accept a special order.		RelevantIrrelevant
6.		Segment manager's salary		Eliminate an unprofitable segment. (The manager will be terminated.)		RelevantIrrelevant
7.		Cost of new equipment		Replace equipment.		RelevantIrrelevant
8.		Incremental production costs		Sell or process further.		RelevantIrrelevant
9.		Direct materials		Replace equipment. (The amount of materials required does not change.)		RelevantIrrelevant
10.		Rent expense		Purchase or lease a building.