Big Co. manufactures rain coats that they sell for $40 each. They have the capacity to produce 75,000 coats, but currently only has orders for 50,000 coats. Small Co. approaches Big with a special order for 18,000 coats, but is only willing to pay $30 per coat.

For each of the following costs, indicate whether they would be relevant to the decision of accepting or rejecting the order:

Group of answer choices

Direct Materials cost, $6 per coat

[ Choose ] Relevant Not relevant

Facility-Level Costs, $60,000

[ Choose ] Relevant Not relevant

Direct Labor, $3 per coat

[ Choose ] Relevant Not relevant

Product-level Costs, $35,000

[ Choose ] Relevant Not relevant

Unit-level overhead, $4 per coat