Cherry, Inc., currently has a machine that costs $$50,000$ per year to operate. The machine can produce $60,000$ units per year. Two years ago, the company borrowed $$450,000$ to purchase the machine; it still owes $$325,000$ of that amount. Cherry could sell the machine for $$296,000$ and purchase a new, more efficient machine at a cost of $$480,000.$ The new machine can produce $85,000$ units per year; its annual operating costs would be $$55,000.$

Indicate whether each piece of information in this scenario is relevant or irrelevant to the decision to purchase the new machine.