Statement $1$: $"$in a one$-$time$-$only special order, existing fixed manufacturing costs are irrelevant."

Statement $2$: "Product cost analysis is not important when market forces set prices."

Which of the above statements is correct?

Question $9$Select one:

a$.$

Statement $1$

b$.$

Neither statement $1$ or $2.$

c$.$

Both statement $1$ and $2.$

d$.$

Statement $2$