Svahn, AB, is a Swedish manufacturer of sailing yachts. The company has assembled the information shown below tha independent decision-making contexts. Case A: The company chronically has no idle capacity and the old Model B100 machine is the company's constraint. Managem considering purchasing a Model B300 machine to use in addition to the company's present Model B100 machine. The machine will continue to be used to capacity as before, with the new Model B300 machine being used to expand prod increase the company's production and sales. The increase in volume will be large enough to require increases in fixed expenses and in general administrative overhead, but not in the fixed manufacturing overhead. Case B: The old Model B100 machine is not the company's constraint, but management is considering replacing it with a new machine because of the potential savings in direct materials with the new machine. The Model B100 machine would be change will have no effect on production or sales, other than some savings in direct materials costs due to less waste. Required: Based on the information provided above indicate in the appropriate column whether each item is relevant or irrelevar context described in Case A and Case B. The old Model B100 machine is not the company's constraint, but management is considering replacing it with a machine because of the potential savings in direct materials with the new machine. The Model B100 machine wo change will have no effect on production or sales, other than some savings in direct materials costs due to less Required: Based on the information provided above indicate in the appropriate column whether each item is relevant or irr context described in Case A and Case B. Item Case A Case B a. Sales revenue b. Direct materials c. Direct labor d. Variable manufacturing overhead e. Depreciation-Model B100 machine f. Book value-Model B100 machine g. Disposal value-Model B100 machine h. Market value-Model B300 machine (cost) i. Fixed manufacturing overhead (general) j. Variable selling expense k. Fixed selling expense 1. General administrative overhead