E$2-47$B Determine whether information is relevant $($Learning

Classify each of the following costs as relevant or irrelevant to the decision at hand and

briefly explain your reason.

a$.$ The cost of production when determining whether to continue to manufacture the

screen for a smartphone or to purchase it from an outside supplier $($old equipment will

be sold if new equipment is purchased$)$

b$.$ The cost of land when determining where to build a new call center

c$.$ The average cost of vehicle operation when purchasing a new delivery van

d$.$ Real estate property tax rates when selecting the location for a new order processing center

e$.$ The purchase price of the old computer when replacing it with a new computer with

improved features

f$.$ The cost of renovations when deciding whether to build a new office building or to

renovate the existing office building

g$.$ The original cost of the current stove when selecting a new, more efficient stove for a

restaurant

h$.$ Local tax incentives when selecting the location of a new office complex for a

company's headquarters

i$.$ The fair market value $($trade$-$in value$)$ of the existing forklift when deciding whether to

replace it with a new, more efficient model

j$.$ Fuel economy when purchasing new trucks for the delivery fleet