Al Ahlia manufactures books. The company is trying to decide whether to print the individual pages in-house (the current practice) or have a printing company perform this task. For each of the following items, indicate if the item is relevant or not relevant to this decision.

________

a. Cost of buying ink ________

b. Rent on the Al Ahlia factory ________

c. Original price of the book binder owned by Al Ahlia ________

d. Salvage value of the binding equipment owned by Al Ahlia ________

e. Cost of paper for printing books