Identify whether the following items are relevant or not relevant to R$.$A$.$Mona Company's decision to accept a customer's order at the special selling price which is lower than the regular selling price.

Relevant

or Not

Relevant

Item Description

Advertising expenses.

Hourly rate of pay for workers in the factory.

Variable manufacturing overhead.

Additional selling expenses per unit.

Regular selling price per unit.

Depreciation of factory building and machinery.