When Deciding to Purchase a New Cutting Machine or Continue

Multiple Choice

When deciding to purchase a new cutting machine or continue using the old machine,the following costs are all relevant EXCEPT the:

A) $100,000 cost of the old machine.
B) $40,000 cost of the new machine.
C) $20,000 disposal value of the old machine.
D) $6,000 annual savings in operating costs if the new machine is purchased.