Distinction between relevance and cost behavior Rox Company makes and sells a toy plane. Rox incurred the following costs in its most recent fiscal year:

Rox could purchase the toy planes from a supplier. If it did, the company would continue to sell them using its own logo, advertising program, and sales staff.
Required Identify each cost as relevant or irrelevant to the outsourcing decision and indicate whether the cost is fixed or variable relative to the number of toy planes manufactured and sold.