Cullumber Products is considering automating its manufacturing process. Currently, the manufacturing process is handled by 5 laborers which operate the machines with annual salaries and wages of $154000. Annually, direct materials used in production total $64000, manufacturing overhead associated with production totals $46000, and marketing costs of $25000, would remain the same under each option. If Cullumber automates its factory production, it will eliminate $105000 of its labor costs, but will also incur $83000 of machine leasing costs annually. Which of the following costs would be considered relevant in the decision-making framework? Direct materials cost of $64000 Marketing costs of $25000 Manufacturing overhead costs of $46000 Machine leasing costs of $83000