Indicate whether each of the following costs incurred by a manufacturer are product costs (as opposed to period costs); variable costs (as opposed to fixed costs); and relevant (as opposed to irrelevant) to a new special order that the manufacturer has just received. Indicate with a check mark in a box if yes (or leave a blank space if not):

Product Cost Variable Cost Relevant Co st Briey explain your thinking. . . Unit-ofproduction depreciation on manufacturing equipment purchased three years ago to be used on the special order. Straightline depreciation expense on computer equipment purchased two years ago used by salespersons on the special order. Sales cormnissions that will be paid to salespersons if (and only if) the special order is accepted. One-time, rental cost for additional factory space to handle the new special order. Llonthly salary of the factory supervisor of $5,000 that will be paid Whether or not the special order is accepted