13 1 polnit Use the following care to identify the relevant cost and irrelevantenst for questions 13, 14 and 15 Whitewater Jeans Co mokes fashionable jeans and their jos are targeted to toenage men and women. The company in controlled and operated by Keyra und her husband Cars Whitewater Jeans Colaunched a new product line last year: Alan Jacket line. The Jean Jacket was supposed to be a major growth catalyst for the me, but it has out that it's boce flop thus far Management is considering to shut down the clothing line, but want an opinion from an individual outside the company before making a decision Present value of profit foregone by the company (opportunity cost of not producing jeans instead) by not unlng the denim material to make jean instead of jackets Relevant cost Irrelevant cost 14 1 point Amount invested in the marketing campaign to launch the new product lines A Jean Jacket line (Hintvunk.com) Irrelevant cost Relevant cost 15 Spot Salaries paid to clothing designers to develop a Jean Jackline last year Irrelevant cost Relevant cost