Assume that a publishing company is considering replacing all of its overhead light fixtures. The new lights use less energy to operate than the existing lights. 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 lights, and (2) the utility cost (or energy cost) that would be incurred to operate the new lights if the company decides to replace its existing lights. Which of the following choices properly classifies each of these costs as being relevant or irrelevant in the decision to "keep or replace" the lights? Cost: Utility Cost Cost: Associated with Keeping the Existing Salvage Value of the Lights Existing Lights RelevantIrrelevant RelevantIrrelevant A)NoYes NoYes B)YesNo YesNo C)YesNo NoYes D)NoYes YesNo