Sаmsung is cоnsidering whether tо mаke оr buy а component that is used in the production of cell phones. The annual cost of producing the 100,000 units needed by the company is as follows: Variable manufacturing costs $300,000 Fixed manufacturing costs $100,000 Allocated corporate overhead $50,000 If Samsung were to discontinue production of the component, fixed manufacturing costs would be reduced by 80%. Corporate overhead is allocated based on factory square footage. Of the above costs, the amount NOT relevant to the company's make-or-buy decision is: