Janko Wellspring Inc. has a pump with a book value of $37,000 and a 4-year remaining life. A new, more efficient pump, is available at a cost of $58,000. Janko can also receive $9,300 for trading in the old pump. The new pump will reduce variable costs by $13,300 per year over its four-year life. The costs not relevant to the decision of whether or not to replace the pump are: Multiple Choice $53,200. O $9,300 O $13,300 O $37,000. O $18,600