Zoota Ltd Makes Four Products: Alta,Bepha,Delma and Gamta

Zoota Ltd makes four products: Alta,Bepha,Delma and Gamta.The selling price and per unit costs are show below.*Alta and Delma share the same factory;therefore,monthly rent is allocated equally between the two products.Other allocated monthly fixed costs include administrative costs,which are allocated based on a $2/unit charge.Zoota Ltd is planning to downsize by focusing on the two most profitable products,Bepha and Gamta,while discontinuing Alta and Delma.Which of the following are the correct assessments of the relevance of the items listed?

A) Raw materials for both products (relevant) ,selling price of both products (relevant) ,allocated fixed cost for both products (relevant)
B) Raw materials for both products (relevant) ,selling price of both products (relevant) ,allocated rent for both products (relevant)
C) Raw materials for both products (relevant) ,selling price of both products (irrelevant) ,allocated rent for both products (irrelevant)
D) Raw materials for both products (relevant) ,allocated rent for both products (irrelevant) ,allocated fixed cost for both products (relevant)