Vaughn Manufacturing is contemplating the replacement of an old machine with a new one. The following information has been gathered: Old Machine New Machine Price $376000 $710000 Accumulated Depreciation 112800 -0- Remaining useful life 10 years -0- Useful life -0- 10 years Annual operating costs $300800 $225600 If the old machine is replaced, it can be sold for $36000. Which of the following amounts is relevant to the replacement decision?

$112800

$75200

$263200

$376000