Read each of the following scenarios and indicate whether the cost is relevant or not relevant.

(1) XYZ Company has spent $250,000 to implement a new data management system. It has become apparent that the new system will not fulfill their needs. The CIO is evaluating new data managements systems. The cost of the existing data management system is .

(2) LMN Company is considering accepting a special order. If the special order is accepted, a second shift will need to be started and a new plant foreman will be required to supervise the second shift. All plant foremen are paid on a fixed salary basis. The new plant foreman's salary is .

(3) Considering the facts from (2) above, rent expense on the production plant is .