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Heigh-Ho Silver manufactures harnesses for horses. The company has received a special order for 300 harnesses. Each of these harnesses would include the specialized logo of the competition. Last year Harmony produced 700 harnesses, and the company has the capacity to produce 1,000 harnesses per year. Harmony's harnesses normally sell for $65 each, but the special offer is for $62 per harness. The current cost of making a harness appears below: The customer requires their logo to be imprinted on each harness. The current equipment will not be able to do this. If the special order is accepted, a new machine that will imprint the logo on the harness will be purchased and the old machine will be scrapped. No selling costs will be incurred on the special order. Which of the following costs would be relevant