Mitch McCalister, the general manager of Time Sprint, must decide when to release the new version of Time Sprint's fitness watch, TS12. Development of TS12 is complete but the product has not yet been produced.

Requirement 1. On the basis of financial considerations alone, should introduce on July 1, 2020, or wait until October 1, 2020. Show your calculations, clearly identifying relevant and irrelevant revenues and costs. Begin by determining whether each item is relevant or irrelevant for this decision.

1 Requirements 1. On the basis of financial considerations alone, should McCalister introduce TS-12 on July 1, 2020, or wait until October 1, 2020? Show your calculations, clearly identifying relevant and irrelevant revenues and costs. 2. What other factors might Mitch McCalister consider in making a decision?