State whether following costs are relevant in decision-making or not

i) Banana Plc has decided to start a new manufacturing unit. On 21st November 2014, it gave an order for a metal-cutting machine. The company paid an advance of LKR 20000. The date of delivery was decided as 31st January 2015. At the time of delivery, Banana Plc was supposed to make the full and final payment. Accordingly the company received the delivery and made the final payment. On 1st February 2015 the company decided not to start manufacturing activity. Is the machinery cost relevant to this decision not to start the manufacturing unit?

ii) Camroon Plc had given an advance of LKR 12000 to Mamnoon, a tailor, for sewing uniforms for the staff. However, Mamnoon became insolvent. Camroon Plc received neither the uniforms nor the money it had paid to Mamnoon. In the next month Camroon Plc decided to purchase new uniforms. Is the cost relevant to the decision to purchase new uniform?