Svahn, AB, is a Swedish manufacturer of saling yachts. The company has assembled the information shown below that pertains to two independent decision-making contexts. Case A: The company chronically has no idle capacity and the old Model B100 machine is the company's constraint. Management is considering purchasing a Model B300 machine to use in addition to the company's present Model machine will continue to be used to capacity as before, with the new Model B300 machine being used to expand producti increase the company's production and sales. The increase in volume will be large enough to require inc expenses and in general administrative overhead, but not in the fixed manufacturing overhea B100 machine. The old Model B100 Case B: The old Model B100 m achine is not the company's constraint, but management is considering replacing it with a new Model B3 machine because of the potential savings in direct materials with the new machine. The Model B100 machine would be sold. This change will have no effect on production or sales, other than some savings in direct materials costs due to less waste Required Copy the information below onto your answer sheet and place an X in the appropriate column to indicate wheth relevant or irrelevant to the decision context described in Case A and Case B. er each item is Item Case A Case B a. Sales revenue b. Direct materials oDiect labor dVariable manufacturing overhead