4. A company is trying to decide which product to manufacture. The following information is...

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Accounting

4. A company is trying to decide which product to manufacture. The following information is available:

Costs Product A Product B

Direct Materials 1 $3.00 per unit $3.50 per unit

Direct Materials 2 $1.75 per unit $2.50 per unit

Direct Materials 3 $0.75 per unit $.75 per unit

Direct Labor $1.00 per unit $1.10 per unit

Which product cost is irrelevant to the decision?

A) Direct Materials 1

B) Direct Materials 2

C) Direct Materials 3

D) Direct Labor

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