Furman Enterprises, Inc. makes boat docks. A standard dock includes unit-level materials, labor, and overhead cost. In addition, the company incurs product-level engineering and advertising costs. The sales staff is paid a 10% commission on each dock sold. A sales person has located a land developer who is willing to purchase 12 docks only if he can buy them at an amount that is below Furman's current sales price. Which of the following costs would not be relevant to this special order decision? A. The unit-level materials, labor, and overhead costs. b. The sales commissions. c. The product-level engineering and advertising costs

d. A and b