In evaluating the two options and current operations, Polley has enumerated the following items:

The price and quantity of solvent used in current operations $($and option $1).$

The price and quantity of the new solvent that would be used in option $2.$

The purchase price of new equipment for option $1$ and for option $2.$

The cost of removing old equipment and installing new equipment under option $2.$

The purchase price of the filtration equipment in option $1$ as well as the useful life of the

equipment.

The purchase price of the current equipment and its remaining useful life.

The salvage value of the current equipment, which would be sold under option $2.$

Polley's salary and fringe benefits.

Labor costs for current operations $($and option $1)$ and option $2$; labor costs would be lower

under option $2$ than under option $1.$

Training costs associated with the new equipment in option $2.$

Legal fees paid to handle paperwork associated with hazardous waste liabilities connected

with the sediments produced when cleaning commercial laundry by the current operations $($the

same sediments would be produced with the equipment in option $2).$

Storage and disposal costs associated with the sediments produced when cleaning commercial

laundry.

Insurance for the equipment and workers; under option $2,$ insurance fees would be reduced

from the current level.

Polley was concerned about recent events that were publicized locally. A newspaper article reported

that the Occupational Safety and Health Administration fined one of Polley's competitors several

thousand dollars for unsafe employee working conditions related to handling solvents. Another

business incurred a very expensive cleanup for accidental hazardous waste leakage that

contaminated the soil. The leakage received major attention in the local television and radio news

broadcasts and was headlined in the local newspapers.

Indicate whether costs in the above items are relevant to Polley's decision to choose either option $1$ or

option $2.$