Lewis Tech is deciding whether to retain or replace a machine. It calculates a new machine will cost $248,000 and will save $230,000 in variable costs over its useful life. It also calculates the old machine has a book value of $62,000, needs $24,000 in repairs and will sell for $6,500. Which of these pieces of information will probably NOT be part of Lewis incremental analysis?

• A : the $24,000 upcoming repairs

• B : the $62,000 book value

• C :the $230,000 difference in variable costs

• D :the $6,500 sale value