Unavoidable fixed costs will continue regardless of the decision to make-or-buy, so therefore, not relevant.
Property taxes are fixed and will continue regardless of the decision to make-or-buy.
Relevant costs are those costs that differ among related choices. Thus, the only costs that are relevant in a make-or-buy decision would include variable labor, variable materials and avoidable fixed costs.
Depreciation expense is fixed and will continue regardless of the decision to make-or-buy, so therefore is not relevant.
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