Precision Products is considering automating its manufacturing process. Currently, the manufacturing process is handled by $5$ laborers which operate the machines with annual salaries and wages of $$176,000.$ Annually, direct materials used in production total $$73,000,$ manufacturing overhead associated with production totals $$52,000,$ and marketing costs of $$29,000,$ would remain the same under each option. If Precision automates its factory production, it will eliminate $$120,000$ of its labor costs, but will also incur $$95,000$ of machine leasing costs annually. Which of the following costs would be considered relevant in the decision$-$making framework?

a$.$ Marketing costs of $$29,000$

b$.$ Machine leasing costs of $$95,000$

c$.$ Direct materials cost of $$73,000$

d$.$ Manufacturing overhead costs of $$52,000$