A manager is reviewing the quantitative analysis conducted for a keep$-$or$-$drop decision of a business segment. In the analysis, an assumption was made that labor costs can be eliminated by reducing the segment's workforce. The company has recently adopted a sustainability goal to give back to the local economy by hiring and retaining more employees from the community. Is the sustainability goal relevant to the manager's overall decision?

No$,$ because the sustainability goal is not quantitative.

Yes, because the manager has an obligation to conduct a complete analysis, including qualitative factors.

It depends on what the manager determines to be irrelevant.

The manager should consult with the company's CEO and board of directors.