SITUATION 1: Total and Differential Cost (Relevant & Irrelevant Costs) Grant, coo of CEG Ski Corp, is analyzing whether or not the company should rent a new machine that paints the wakeboards rather than having workers complete the task. Cost to rent the machine is $5,000 a month. By using the new machine, direct labor will be reduced to $10/unit. Below are other cost information available to Grant. Which costs are relevant to his decision? 2,000 units are manufactured and sold. each month. Sales Direct Materials $60/unit $10/unit $15/unit $3/unit Direct Labor Variable Manufacturing O/H Rent on New Machine Fixed Manfucaturing O/H. its 5,000 45,000