Identify whether the following items are relevant or not relevant to JMC$\text{'}$s management's decision to accept a customer's order at the special selling price which is lower than the regular selling price.

Relevant

or Not

Relevant

Item Description

$1)$ The company's total fixed cost.

$2)$ Direct materials cost per unit.

$3)$ Special selling price per unit.

$4)$ Direct labor cost per unit.

$5)$ Quality of product as capacity is reached.

$6)$ Salary of factory supervisor.