Boyd Tool Company is a tool manufacturer. Production capacity is 3,000 units pen however, they are considering alternative ways to increase capacity to 3,500 units. the alternatives involves purchasing new equipment. In this alternative, there are choices: machine A will provide increased capacity of 4,000 units per month, with of $14 at capacity; and, machine B will increase capacity to 3,600 units per month costs of $15 at capacity. Both machines are adequate since Boyd's does not intend beyond the 3,500 units per month level for the foreseeable future. Relevant inform this decision includes A) whether other costs will change solely due to a capacity increase. B) the different unit cost of production between the two machine at their capacity levels. C) Boyd's planned capacity utilization. D) excess capacity of either machine. E)the different unit cost of production between the two machines at Boyd's planned capacity levels