Assume that a fast-food chain is considering replacing all of its deep fryers. The new fryers use less energy to operate than the existing fryers. Two costs that have been discussed by various employees with respect to this decision include (1) the utility cost (or energy cost) that would continue to be incurred if the company decides to keep its existing fryers, and (2) the utility cost (or energy cost) that would be incurred to operate the new fryers if the company decides to replace its existing fryers. Which of the following choices properly classifies each of these costs as being relevant or irrelevant in the decision to "keep or replace" the fryers