Berkman Company is considering the purchase of new equipment to replace one-year-old equipment that is not achieving the expected results. The following information is available: Expected maintenance costs of new machine $13,000 per year Purchase price of existing machine $160,000 Expected cost savings of new machine $30,000 per year Expected maintenance costs of existing machine $8,000 per year Resale value of existing machine $45,000 Which of the these items is NOT relevant to this decision? the expected maintenance of the existing machine the expected maintenance costs of the new machine. the expected resale value of the existing machine. the purchase cost of the existing machine Sasha Company produced 50 defective units last month at a unit manufacturing cost of $40. The defective units were discovered before leaving the plant. Sasha can sell them "as is" for $30 or can rework them at a cost of $25 and sell them at the regular price of $60. Which of the following is NOT relevant to the sell-or-rework decision? $30 selling price of defective units $40 manufacturing cost $60 regular selling price $25 for rework