Cloud Inc. currently has the ability to manufacture 350,000 regulated items a year and 80,000 Premier items a year in its factory. Cloud Inc. has the following costs related to manufacturing and selling 75,000 Deluxe items: 1. Direct materials and direct labor $840,000 12. Variable manufacturing overhead $180,000 3. Rent on equipment only used for the Deluxe items $40,000 4. Allocated share of depreciation on factory $100,000 5. Annual salary of the Deluxe production manager $70,000 6. Allocated share of fixed selling costs $80,000 Total $1,310,000 . . . Assume Cloud Inc. is considering outsourcing production of the Deluxe product line: They would purchase ALL of the Deluxe items from a supplier. The Deluxe production manager will be laid off. Sales of the Deluxe items are expected to stay at 75,000 units. Indicate whether the following costs from the list above are relevant or not relevant for making the decision to outsource the Deluxe production. For a relevant cost, Type R in the answer box. Just the R, please) For a cost that is not relevant, Type NR in the answer box. (Just the NR, please) Cost 1, direct materials and direct labor R Cost 2, variable manufacturing overhead, done as an example. Cost 3, rent on equipment used only for the Deluxe items. Cost 4, allocated share of depreciation on factory Cost 5, annual salary of Deluxe production manager noin Cost 6, allocated share of fixed selling costs