Costs that do not differ between alternatives are relevant to the decision considered opportunity costs considered irrelevant to the decision important only if they represent a material dollar amount A company is planning to replace an old machine with a new one. Which of the follow cost? Cost of the new machine sales price of the old machine. Costs that do not differ between alternatives are relevant to the decision considered opportunity costs considered irrelevant to the decision important only if they represent a material dollar amount A company is planning to replace an old machine with a new one. Which of the follow cost? Cost of the new machine sales price of the old machine