M$7-4($Static$)$ Identifying Relevant and Irrelevant Costs $[$LO $7-2]$

The local summer baseball league wants to buy new uniforms for its teams. The current uniforms are quite old and will require $$400$ in repairs before they can be handed out to players next week for the upcoming season. The old uniforms will be replaced as soon as new ones can be purchased. League leaders have investigated several possible fund$-$raisers and have narrowed the choice to two options: candy sales and car washes. Each option can generate the $$2,500$ needed for the new uniforms.

Option $1$:

The candy sales option would require the league to purchase $2,000$ candy bars at a cost of $$0\mathrm{.}75$ each. The players and coaches would then sell the bars for $$2\mathrm{.}00$ each. The league estimates it would take about four weeks to sell the candy and collect all of the money.

Option $2$:

The car$-$wash option would require about $$200$ for buckets, sponges, soap, and towels. A local business has offered to donate the water $($estimated at $$300$ total$)$ and a location. The car washes would be held on Saturdays, and each team would be required to provide workers. Each car wash day is expected to generate $$450$ in proceeds, so the league expects it would take six weeks to raise $$2,500.$

Required:

Several factors related to the league's choice follow. Indicate whether each factor is relevant or irrelevant to deciding which project to engage in$.$