Identify whether the following items are relevant or not relevant to BITCO'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 [ Select) BITCO's existing capacity. Salary of BITCO's factory supervisor. [ Select Relevant Not Relevant [Select) Direct labor cost per unit. [ Select Variable manuf, overhead. [ Select) Fixed manuf overhead [ Select) Regular selling expenses. Select) Additional selling expenses per unit [ Select Yearly depreciation of factory machinery. [ Select) Regular selling price per unit [ Select] V Quality of product as capacity is reached [ Select) Special selling price per unit. [Select] Direct materials cost per unit