2. A summary of costs that may be relevant in decisions faced by a producer of product. The company is currently using a machine to produce finished goods, labeled the Model A76. Although this machine is not a constraint on production, management is considering replacing it! with a new machine, Model B32 because of potential savings in direct materials with the Model B32. The Model A76 would be sold in this case. The change would not have any impact on production or sales, other than savings in direct materials used. Required: For each of the cost items identified here, and in the Excel worksheet for your answer, place an X in the appropriate column to indicate whether each item is relevant or not relevant in making this decision. All input should be done in the Excel answer worksheet file. Model A76 Relevant Not Relevant Item Sales revenue Direct materials Direct labor Variable manufacturing overhead Depreciation Model A76 machine Book value-Model A76 machine Disposal value- Model A76 machine Market value-Model B32 machine (cost) Fixed manufacturing overhead