Mark Willis, the general manager of McCormick Software, must decide when to release the new version of McCormick's spreadsheet package, Easyspread 2.0. Development of Easyspread 2.0 is complete; however, the diskettes, compact discs, and user manuals have not yet been produced. The product can be shipped starting July 1, 2017. (Click the icon to view the relevant costs information.) The following information is available: (Click to view the information.) Requirement 1. On the basis of financial considerations alone, should Willis introduce Easyspread 2.0 on July 1, 2017, or wait until October 1, 2017? Show your calculations, clearly identifying relevant and irrelevant revenues and costs. Begin by determining whether each item is relevant or irrelevant for this decision. (Make a selection for each item.) Selling price Variable cost per unit of diskettes, compact discs, user manuals Development cost per unit Marketing and administrative cost per unit Easyspread 1.0 Easyspread 2.0