Crane Products is considering automating its manufacturing process. Currently, the manufacturing process is handled by $5$ laborers which operate the machines with annual salaries and wages of $$174000.$ Annually, direct materials used in production total $$72000,$ manufacturing overhead associated with production totals $$51000,$ and marketing costs of $$29000,$ would remain the same under each option. If Crane automates its factory production, it will eliminate $$119000$ of its labor costs, but will also incur $$94000$ of machine leasing costs annually. Which of the following costs would be considered relevant in the decision$-$making framework?

Manufacturing overhead costs of $$51000$

Machine leasing costs of $$94000$

Marketing costs of $$29000$

Direct materials cost of $$72000$