1. Birmingham Company normally runs at capacity and the Model CY1000 machine is the company's production constraint. Management is considering purchasing a new machine, Model CZ4000 and selling the CY1000. The CZ4000 is more efficient and can produce 20% more units than the old one. If the new machine is purchased, there should be a reduction in maintenance costs. The company will need to borrow money in order to purchase the CZ4000. The increase in volume will require increases in fixed selling expense, but general administrative expenses will remain unchanged. (10 marks) Requirements; For each cost listed below, determine whether the cost is relevant or irrelevant to the decision to replace the CY1000. a. Sales Revenue b. Direct materials C. Variable manufacturing overhead d. Rent on the factory building e. Janitorial salaries f. President's salary g. Cost of CY1000 h. Cost of CZ4000 i. j. Market value of old machine CY1000 Interest on money borrowed to make purchase. k. Salaries paid to personnel in sales office