25-21A (similar to) flotation vests in Charleston, South Carolina income statement for the month ended January 31, 2018, contains the following data EE (Click the ion to view the cost information ) selling and capacity to noemal sales price of $14 Read the requirements Requirement 1. Identifly each cost in the income statement as other relevant or irrelevent to Mermaid's decision Variable Manufacturing Costs Variable Selling and Administrative Costs Fixed Manufacturing Costs Fixed Selling and Administrative Costs er(s) and then click Check Answer parts 3