Bradley Industries is considering replacing a machine that is presently used in its production process.

Which of the following is irrelevant to the replacement decision?

	Old Machine	Replacement Machine
Original cost	$55,000	$45,000
Remaining useful life in years	5	5
Current age in years	5	0
Book value	$33,000
Current disposal value in cash	$9000
Future disposal value in cash (in 5 years)	$0	$0
Annual cash operating costs	$8000	$4500

Which of the information provided in the table is irrelevant to the replacement decision?

a	the current disposal value of the old machine
b	the sales price of the new machine
c	the original cost of the old machine
d	the annual cash operating costs for both machines