Amir is a manager in a bank. He is using cost information to make a number of operational decisions. Some of these costs are salaries for other employees. Because employees have formal 1-year employment contracts with the bank, their salaries have to be paid regardless of the financial situation of the bank. Which of the following statements are true regarding these costs?
O Amir must consider contracted salary costs in most operational decisions.
O Amir can consider contracted salary costs as relevant for most decisions.
O Amir can consider contracted salary costs as irrelevant for most operational decisions.
O Amir can classify contracted salary costs as sunk costs.
