When deciding to purchase a new cutting machine or continue using the existing machine, the following costs are all relevant EXCEPT the:$$

Group of answer choices

$$30,000$ cost of the new machine.

Maintenance costs, which are expected to be less under the new machine.

$$15,000$ disposal $($salvage$)$ value of the old machine.

$$4,000$ annual savings in operating costs if the new machine is purchased.

$$60,000$ cost of the old machine.