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 Relevant / Not Relevant a. Book value of old machine b. Added profits from the increase in production resulting from the new machine c. Interest expense on new machine d. Trade-in value of old machine e. Maintenance cost of new machine