Current Attempt in ProgressLucerne Enterprises spent \$75,000 repairing a machine two months ago. Now, Lucerne must decide whether to pay an additional \(\$ 30,000\) in repairs or pay \(\$ 200,000\) to replace it. The new machine will be more efficient and will save Lucerne \(\$ 25,000\) anually. Which of the following should not be considered as part of the decision-making process? The increased efficiency of the new machine The cost of the past repairs to the old machine The cost of the future repairs to the old machine The salvage value of the old machine