Take me to the text Wentworth Toys is a manufacturer of action figures for chidren. The primary machine used to manufacture the action figures is the model A1s mach The company is considering replacing the old model A15 machine with a new model B20 machine. The change will have no effect on production cos other than some savings in direct material costs due to less waste. If the model B20 machine is used, saies are expected to increase due to improved quality. The model A15 machine would be sold. Indicate whether each item is relevant or irrelevant