Bramble Company is considering replacing equipment with a cost of $30100, accumulated depreciation of $20200, and a 2 year remaining useful life. The new equipment has a cost of $41600 and a useful life of 6 years. The seller has offered a trade-in allowance of $7300. The new equipment is much more efficient. Bramble projects cost savings of $10400 per year if the new equipment is purchased. Which of the following is not relevant in deciding whether to retain or replace equipment? O Book value of existing equipment. O Cost of new equipment. Trade-in allowance of existing equipment. O Cost savings