teddyabc

I think the answer is E
The company's purpose is to boost its profit by decrease its cost
C is irrelevantWe all know that in the business world,there is no forever friend.Even though the outsourcing-company will become a director competitor,temporary coorperation is deserve.)The plan is just focus on company's RECENT situation.
E is correct:It points out that if the company implement the plan,the company can decrease OPPORTUNITY COST.