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 Purchase price of existing machine Expected cost savings of new machine Expected maintenance costs of existing machine Resale value of existing machine $13,000 per year $160,000 $ 30,000 per year $ 8,000 per year $ 45,000 Which of these items is NOT relevant to this decision? Ca. the expected maintenance costs of the existing machine Ob. the expected resale value of the existing machine Oc. the purchase cost of the existing machine Od. the expected maintenance costs of the new machine