Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct materials $53 Variable verhead 37 Fixed overhead 34 $160 Total costs Cravola Technologies Inc. has contacted Rubium with an offer to sell 7.000 of the subassemblies for $143 each. Rubium will eliminate $88.000 f fixed overhead if it accepts the proposal. What are the relevant costs for Rubium? O A. $970,000 O B. $711,000 c. 1.208.000 O D. $697,000 A company decided to replace an old machine with a new machine. Which of the following is considered a relevant cost? A. the loss on the disposal of the old equipment B. the depreciation expense on the old equipment C. the setup cost of the new equipment D. the book value of the old equipment