Baldwin Corporation uses the accrual method of accounting. When it sells the first unit of inventory for its product called Bast during the year, it also matches which of these expenses with that sale:

Select : $1$

$1.$ The promotion budget for the Bast product.

$2.$ The R&D on the Bast product.

$3.$ The material cost and labor cost of the Bast unit.

$4.$ The depreciation on the Bast production line.