Exercise $6-1$A $($Static$)$ Distinction between relevance and cost behavior LO $6-1$

Gayla Ojeda is trying to decide which of two different kinds of candy to sell in her retail candy store. One type is a name$-$brand candy that will practically sell itself. The other candy is cheaper to purchase but does not carry an identifiable brand name. Ms$.$ Ojeda believes that she will have to incur significant advertising costs to sell this candy. Several cost items for the two types of candy are as follows:

Brandless CandyName$-$Brand CandyCost per box$ $4\mathrm{.}00$Cost per box$ $6\mathrm{.}00$Sales commissions per box$1\mathrm{.}00$Sales commissions per box$1\mathrm{.}00$Rent of display space$900\mathrm{.}00$Rent of display space$900\mathrm{.}00$Advertising$3,000\mathrm{.}00$Advertising$2,000\mathrm{.}00$

Required

Identify each cost as being relevant or irrelevant to Ms$.$ Ojeda$$s decision and indicate whether it is fixed or variable relative to the number of boxes sold.