Pass Fast, Inc. is considering two alternative locations in which to conduct its CPA review course. One alternative is an exclusive hotel; the other is a moderately priced training facility. The hotel is in a central location easily accessible to potential students. The training facility is in a less desirable location. Pass Fast has gathered the following cost data regarding the two locations. Training Cost Product Cost Items Hotel Facility Relevant? Behavior or GS&A Rental Fee for Classroom S2.000 $1.500 Twenty Advertising Brochures Distributed to each Student for Referrals Cost of Instruction Books (per student) Refreshments (per student Depreciation on Instructional Equipment 25 5,000 5,00 100 250 400 100 Required a. In the column titled "Relevant?" indicate whether each cost is relevant (Yes) or not relevant (No) to deciding which facility to rent for the course. relative to the number of students attending the course. product cost or a general, selling, and administrative (GS&A) cost. b. In the column titled "Cost Behavior" indicate whether each cost is fixed, variable, or mixed c. In the column titled "Product or GS&A" indicate whether each cost would be classified as a