1. The salary of a graduate researcher to oversee a new Product development. This new opening is for the new product. It is worth noting that salary will be a fixed cost of 26,000 2. An extra monthly cost of 15,000 will be incurred to run a new machine for the Milton Keynes plant of Hertfordshire Ltd. In addition, a new production order will reduce the fixed overhead absorbed per unit by 100 per manufacturing month. Calculate relevant costs of the above. Are these costs relevant?