In this file, you will need to identify relevant and irrelevant costs and benefits in a decision. Recommend a decision to retain or drop a product line. And explain the impact of a constraining resource on a profitability. I have attached two files. One is the Cost Relevancy excel document that needs to be completed. The second is a PRACTICE EXAMPLE one should you need to refer to it. If you have any questions, please let me know. Thank you for your help.