Tiffani Franks is trying to decide which of two different kinds of candy to sell in her retail candy store. One type is a name-brand candy that will practically sell itself. The other candy is cheaper to purchase but does not carry an identifiable brand name. Ms. Franks believes that she will have to incur significant advertising costs to sell this candy. Several cost items for the two types of candy are as follows:

Brandless Candy				Name-Brand Candy
Cost per box	$	5.00		Cost per box	$	8.00
Sales commissions per box		1.00		Sales commissions per box		1.00
Rent of display space		1,500.00		Rent of display space		1,500.00
Advertising		3,000.00		Advertising		2,000.00

Identify each cost as being relevant or irrelevant to Ms. Franks decision and indicate whether it is fixed or variable relative to the number of boxes sold.

Cost items	Relevance	Behavior
Cost per box
Sales commissions per box
Rent of display space
Advertising