14) The key to determining the financial difference between two alternative courses of action is to identify the )joint cost of one alternative A) differential costs and revenues C) joint cost of both alternatives opportunity cost of one alternative 15) BEE Company is considering the replacement of a machine that is presently used in production. Which of the following items are irrelevant to the replacement decision? A) original cost of the new machine B) disposal value of the old machine at time of replacement nnual operating cost of the old machine D) griginal cost of old machine