ered ed out of Wentworth Toys is a manufacturer of action figures for children. The primary machine used to manufact the model A15 machine. The company is considering replacing the old model A15 machine with a new change will have no effect on production costs, other than some savings in direct material costs due to B20 machine is used, sales are expected to increase due to improved quality. The model A15 machine ag bion Indicate whether each item is relevant or irrelevant. Sales Revenue Relevant Depreciation Cost (to date) - model A15 machine Relevant Variable Manufacturing Overhead Relevant Direct Materials Relevant Direct Labor Relevant Relevant Disposal value - model A15 machine Relevant Market value - model B20 machine (cost) Relevant Book value - model A15 machine (B o 14