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. Cost Items Hotel Training Facility Relevant? Cost Behavior Product or GS&A Rental Fee for Classroom $2,000 $1,500 Twenty Advertising Brochures Distributed to each Student for Referrals 250 250 Cost of Instruction 5,000 5,000 Books (per student) 100 100 Refreshments (per student) 5 4 Depreciation on Instructional Equipment 400 400 Allocated Portion of Accounts Receivable Collection Costs 450 500 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. b. In the column titled Cost Behavior indicate whether each cost is fixed, variable, or mixed relative to the number of students attending the course. c. In the column titled Product or GS&A indicate whether each cost would be classified as a product cost or a general, selling, and administrative (GS&A) cost