12 (5 points) Select the costs that are relevant in the following decision, from the list below: A company is deciding whether to make part D42 in their factory or purchase it from an outside supplier. The fixed overhead costs in the factory will continue whether they decide to produce the product or purchase from a supplier. (5 marks) Opportunity cost of utilizing the space to make the product Fixed selling and administrative expenses Direct labour Fixed manufacturing overhead Variable selling and administrative expenses Direct materials Sales revenue Main Cont Fixed manufacturing overhead Variable selling and administrative expenses Direct materials Sales revenue Allocated common costs for company headquarters Purchase price from the outside supplier Variable manufacturing overhead