Relevant Cost terms: Matching A company that produces and sells 4 000 unite month, is evaluating a one-time special order per month with the capital to produce 5,000 units per order will increase variable manufacturing cost, for fixed and costs it will also require .he company to forego the Sal of 000 units to regular customers Presented below are a number of statements related to the proposal followed by a list of cost terms. For each statement, select the most appropriate cost term. Each term is used only once. Statements Increased revenues from special order Lost contribution margin from foregone sales to regular customers Revenues from 4.000 units sold to regular customers Variable cost of 4.000 units sold to regular customers Increase in fixed selling and administrative expenses Cost of existing equipment used to produce special order Salary paid to current supervisor who oversees manufacture of special order Increased variable costs of special order Irrelevant variable outlay cost Irrelevant fixed outlay cost Sunk cost Relevant variable outlay cost Relevant fixed outlay cost/. Opportunity cost Relevant revenues Irrelevant revenues