b) A firm faces a decision about replacement of a machine. Following is the information available: 1. Depreciation of existing machine is Rs. 25000/ p.a. 2. A new machine is available at Rs. 45000/ - that is much more efficient in production. 3. Increase in power cost due to the new machine is Rs. 5000/- p.a. 4. Rent of the factory building is Rs. 60000/ p.a. 5. Scrap Value of the old machine is Rs. 4000/ Identify which of the above information is relevant and which is not relevant for taking the decision whether to continue with the existing machine or use new one