E-Teller manufactures ATM machines. Recently the company has begun manufacturing and marketing a machine that can recognize customer fingerprints. Demand for this machine is very strong, and the chief executive officer of E-Teller is considering dropping production of the company's original model, which relies on bankcards and passwords. This will give the company increased capacity to devote to the new model. Which of the following items are relevant to the CEO's decision to drop the old model machine?

a.The original cost of equipment used to manufacture the old model.

Irrelevant

Relevant

b.Depreciation of the equipment used to manufacture the old model (ignore taxes).

Irrelevant

Relevant

c.The CEO's salary.

Irrelevant

Relevant

d.The time it takes to manufacture each model.

Irrelevant

Relevant

e.The production manager's salary.

Relevant

Irrelevant

f.The selling price of the new model.

Irrelevant

Relevant

g.The variable cost of producing the new model.

Relevant

Irrelevant

h.The cost of retraining personnel to make the newer model.

Relevant

Irrelevant

i.Depreciation of the factory building allocated to the old model.

Relevant

Irrelevant