Richardson company is considering replacing its current computer operating system with a more streamlined system. The new system will be more efficient and will reduce the amount of variable labor that is consumed by the company. The system will also improve Richardson's ability to monitor direct material consumption. As a result the company is expected to reduce its direct materials per unit by 10%. The old system was purchased 2.5 years ago. Normally, a system like this would be kept and used for 5 years but, with advances in technology, the company's production manager feels the old system is rapidly becoming obsolete. The old system has no resale value but will cost the company $1,000 to remove and dispose of it. The new system will, if purchased would have no impact on variable overhead costs per unit. However, the new system should help increase productivity of the company's manufacturing. Therefore, the total units to be produced and sold is expected to increase 10%. If the company chooses not to purchase the new computer system, the next most likely use of the resources would to to purchase a new customer database that should help increase the marketing department's sales efforts by 15% but would have no impact on other costs. In considering the company's decision to purchase the new system and scrap the old system, which of the following would be relevant to the decision? Direct materials cost Cost of old computer system Sales Direct labor costs The cost the accounting team has incurred to date in gathering the above information Cost of new marketing data base Purchase price of new computer system Costs to remove and dispose of the old computer system Variable overhead costs Depreciation of old computer system