The following costs relate to a variety of decision settings:

Cost				Decision
1. Allocated Corporate Overhead				Closing a money-losing department
2. Cost of an old car				Vehicle replacement
3. Direct materials				Make or buy a product
4. Salary of marketing manager				Project discontuance; manager to be transferred elswhere in the firm
5. Home theater installation				Purchse of a new home
6. Unavoidable fixed overhead				Plant closure
7. Research expenditure's incurred last year, related to new product				Product introduction to marketplace
8. $4 million adversting program				Whether to promote product A or B with the $4 million program
9. Manufactured cost of existing inventory				Whether to discard the goods or sell them or a thir-world country

Consider each of the nine costs listed and determine whether it is relevant or irrelevant to the decision cited. If the cost is irrelevant, briefly explain why.