A company is developing a new product which has required market research of $$120000.$ It is estimated that the product will provide revenue of $$600000$ during the following year with variable costs of $$300000$ and fixed costs of $$200000$

Which of the following cosis are not relevant to a decision as to whether to produce this product?

$\backslash$table$[[$A$,$I,$],$$$120000$