. Irrelevant costs are costs that are

A) sunk costs.

B) different among alternatives.

C) avoidable costs.

D) opportunity costs.

 

 

. When using the net present value method to compare keeping an old building or disposing of it and acquiring a new building, the current cash residual value of the old building should be

A) viewed as a cash flow.

B) an addition to the price paid for the new building.

C) irrelevant to the decision.

D) a subtraction from the price paid for the new building.