Cullumber 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 $$178000.$ Annually, direct materials used in production total

$$74000,$ manufacturing overhead associated with production totals $$53000,$ and marketing costs of $$29000,$ would remain the same

under each option. If Cullumber automates its factory production, it will eliminate $$121000$ of its labor costs, but will also incur

$$96000$ of machine leasing costs annually. Which of the following costs would be considered relevant in the decision$-$making

framework?

Direct materials cost of $$74000$

Manufacturing overhead costs of $$53000$

Marketing costs of $$29000$

Machine leasing costs of $$96000$