Which of the following costs is NOT relevant to a make-or-buy decision? OA. $10.000 of direct labor used to manufacture the parts B.$30.000 of depreciation on the equipment used to manufacture the parts C. the supervisor's salary of S25.000, which would be avoided if the part is purchased from an outside supplier D. D-$15.000 in rent from leasing the production space to another company if the part is purchased from an outside supplier ( D