O'Connor Frozen Foods purchased new computer-controlled production machinery last year from Advanced Enterprise. (Click the icon to view additional information.) For each of the following costs, indicate whether or not each of the costs described would be relevant to O'Connor Frozen Foods' decision about whether to purchase the new machinery or not. Item a. Book value of old machine Relevant/Not Relevant. Not Relevant b. Added profits from the increase in production resulting from the new machine Relevant c. Interest expense on new machine d. Trade-in value of old machine e. Maintenance cost of new machine f. Variable selling costs g. Installation cost of old machine h. Fixed selling costs 1. Sales tax paid on old machine Cost of the new machine Relevant Relevant Not Relevant