LO 6-1 Exercise 6-1B Distinction between relevance and cost behavior Zach Randolph is planning to rent a small shop for a new business. He can sell either sandwiches or donuts. The following costs pertain to the two products. Required Sandwiches Donuts Cost per sandwich $ 2.00 Cost per dozen donuts $ 1.75 Sales commissions per sandwich 0.05 Sales commissions per dozen donuts 0.07 Monthly shop rental cost 800.00 Monthly shop rental cost 800,00 Monthly advertising cost 500.00 Monthly advertising cost 300.00 Identify each cost as relevant or irrelevant to Mr. Randolph's product decision and indicate whether the cost is fixed or variable relative to the number of units sold.