121.SM Press Company manufactures books. The company is trying to decide whether to print the individual pages in-house (the current practice) or have a printing company perform this task. For each of the following items, indicate if it is relevant or not relevant to this decision.
________A.Cost of having the printing done by the printing company
________B.Salary of the accounting manager at SMPress Company
________C.Original price of the printing equipment owned by SMPress Company
________D.Original price of the binding equipment owned by SMPress Company
________E.Labor rate for printing department employees
________F.Quality of goods produced by the printing company
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