I just need a simple solution please

C-Cubed makes bikes. It is considering buying a reciprocating saw to cut the chromoly steel for the bike frames. The new saw would be used in addition to the company's current saw so that the company could increase its production. Which of the following is not relevant in determining whether or not to purchase the new saw? Multiple Choice O Price of the new saw Direct Materials Costs Sales Revenue from the new saw 0 Depreciation of the old saw