The costs listed below relate to a variety of different decision situations

E7.18 The costs listed below relatc to a variety of different decision situations. Unawidable fixed overhead 2 Direct labor Original cost of old equipment Joint production costs Opportunity cost . Segment manager' salary _ Cost of equipment S. Incremental production costs 9. Direct materials 10. Rent expense Instructions Decision Eliminate an unpmfitable segment Make Equipment replacement Sell or further Accepting a special order Eliminate an unpmiitable segmem (manager will be terminated) Equipment replacement Sell or process further Equipment replacement (the amount oi materials required does not change) Purchase or lease a building For each cost listed abc:we. indicate if it is relevant or not to the related decision. For those costs deterrnined to be irrelevant, briefly explain why.