Svahn, All, is a Swedish manufacturer of sailing yachts. The company has assembled them shown be that perset Case A The company chronically has no idle capacity and the old Model B100 machine is the company's constant Management con the company's present Model B100 machine The old Model B100 machine will continue to be used to capacity as before, wh This will increase the company's production and sales. The increase in volume will be large enough to reque increases in fading expe in the feed manufacturing overhead Case B The old Model B100 machine is not the company's constraint, but management is considering replacing it with a new Model 300 machine bee of the savings in t 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 mass due to w Based on the information provided above indicate in the appropriate column whether each item is relevant or irrelevant to the decision context described in Case A and Case your answer is relevant, please write "R" or irrelevant "1" in the respective column. Item Sales revenue b. Direct materials 1. Direct labor Variable manufacturing d. e. overhead Depreciation-Model B100 machine Case A (write your answer "RI) Case B (write your answer R/1)