The following costs are relevant to the decision situation cited except:
a. the cost of hiring a full-time staff attorney, in a decision to establish an in-house legal department or retain the services of a prominent law firm.
b. the remodeling cost of existing office space, in a firm's decision to stay at its current location or move to a new building.
c. the long-term salary costs demanded by joe torrez (a superstar) and rip moran (an average player) in baseball contract negotiations, in a decision that determines the amounts by which ticket prices must be raised.
d. the cost to enhance an airline's web site, in a decision to expand existing service to either salt lake city or phoenix.
e. the commissions that could be earned by a salesperson, in a decision that involves salesperson compensation methods (i. e., commissions or flat monthly salaries).