A company is deciding whether to purchase production equipment that will produce units of its product more quickly than the current equipment. The company will not increase the number of units of product it produces. The new equipment will need the same quantity of material per unit produced. Which of the following costs would be relevant to its decision? The cost of the new equipment The salary of the factory manager The cost of raw materials used to produce products on the equipment The original purchase price of the machinery currently used to produce the equipment