Your friend has just been given a management position at a Polo Ralph Lauren store in her hometown. She knows you took ACCT 2550 and wants your advice on how to be a good manager. Specifically, she would like to know what costs she should take into account when making managerial decisions. From the following list, which scenario includes irrelevant costs?

	A.	Chinos have a contribution margin of $22, jeans have a contribution margin of $25.
	B.	Last year, the store spent $1,400 to upgrade older cash registers.
	C.	Switching all the light bulbs in the store to LED would save $300 per year.
	D.	The best salesperson in the store has requested a $2.00 per hour raise.
	E.	Freight costs could be reduced by 7% if an alternative distribution centre is used.