The Following Costs Relate to a Variety of Decision Settings

The following costs relate to a variety of decision settings: $\begin{array}{|l|l|l|}\hline&\underline { \text { Cost}}& \underline { \text { Decision}}\\\hline \text { 1. } & \text { Allocated corporate overhead } & \text { Closing a money-losing department } \\\hline \text { 2. } & \text { Cost of an old ear } & \text { Vehicle replacement } \\\hline \text { 3. } & \text { Direct materials } & \text { Make or buy a product } \\\hline \text { 4. } & \text { Salary of marketing manager } &\text { Project discontinuance; manager to be } \\&&\text { transferred clsewhere in the firm }\\\hline \text { 5. } & \text { Home theater installation } & \text { Purchase of a new home } \\\hline 6 . & \text { Unavoidable lixed overhead } & \text { Plant closuru } \\\hline \text { 7. } & \begin{array}{r}\text { Rescarch expenditures incured last } \\\text { year. related to new product }\end{array} & \text { Product introduction to marketplace } \\\hline 8 . & \$ 4 \text { million advertising program } & \text { Whether to promote produet A or B with the } \\&&\text {\$4 million program }\\\hline9 . & \text { Manufactured cost of existing } & \text { Whether to discard the goods or sell them to a } \\&\text { inventory }&\text { third-world country }\\\hline\end{array}$
Required:
Consider each of the nine costs listed and determine whether it is relevant or irrelevant to the decision cited. If the cost is irrelevant, briefly explain why.