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