I need help answering a couple of accounting questions?

I need help answering a couple of accounting questions?
1. Peak Plumbing Corporation currently manufactures a valve for use in water pumps that it produces for sale. The company is considering purchasing the valves from an outside supplier rather than manufacturing them. Which of the following costs is not relevant to the decision? A.The cost of direct material required to make the valve. B.The price charged by the outside supplier for an identical valve. C.The cost of the machinery owned by Peak Plumbing used exclusively to manufacture of this valve. D.The salvage value of the machinery owned by Peak Plumbing used exclusively to manufacture this valve. 2.The Monarch Microbrewery has a limited amount of vat capacity available in which it can ferment beer. In deciding which beers to brew, Monarch management should consider: A.The contribution margins of the individual beers. B.The unit contribution margins of the individual beers. C.The contribution margin ratios of the individual beers. D.The contribution margin per unit of vat capacity of the individual beers.