Bradley Industries Is Considering Replacing a Machine That Is Presently

Multiple Choice

Bradley Industries is considering replacing a machine that is presently used in its production process. Which of the following is irrelevant to the replacement decision?
$$\begin{array} { | l | r | r | } \hline & \text { Old Machine } & \begin{array} { l } \text { Replacement } \\\text { Machine }\end{array} \\\hline \text { Original cost } & \$ 55,000 & \$ 45,000 \\\hline \text { Remaining useful life in years } & 5 & 5 \\\hline \text { Current age in years } & 5 &0 \\\hline \text { Book value } & \$ 33,000 & \\\hline \text { Current disposal value in cash } & \$ 9000 & \$ 0 \\\hline \text { Auture disposal value in cash (in 5 years) } & \$ 8000 & \$ 4500 \\\hline\end{array}$$ Which of the information provided in the table is irrelevant to the replacement decision?

A) the sales price of the new machine
B) the original cost of the old machine
C) the current disposal value of the old machine
D) the annual cash operating costs for both machines