Overland Company Is Considering Replacing a Machine That Is Presently

Multiple Choice

Overland Company is considering replacing a machine that is presently used in the production of its product. The following data are available:
-Which of the data provided in the table is irrelevant?

A) The annual operating cost of the old machine
B) The original cost of the replacement machine
C) The disposal value of the old machine
D) The book value of the old machine