1 Eliminate an unprofitable segment Unavoidable fixed Overhead Direct labour 2. Make or buy 3. Replace equipment, 4. Original cost of old equipment Joint production costs Opportunity cost Sell or process further 5 Accept a special order 6. Segment manager's salary Eliminate an unprofitable segment. The manager will be terminated.) Replace equipment 7. 8 Cost of new equipment Incremental production costs Direct materials Sell or process further 9. Replace equipment. The amount of materials required does not change.) Purchase or lease a building 10. Rent expense