Write a paragraph explaining why the cost of the old copier is irrelevant to Rachel's decision.

EXERCISE $1-3.[$LO $4]$ Guthrie Wilson is an accountant at Bellwether Systems, a company that sells and installs customer relationship management $($CRM$)$ systems. The company sells thirdparty software at cost plus $25$ percent and charges a fee of $$300$ per hour of installation$/$integration time spent on each engagement. Recently Guthrie's boss asked him to charge $60$ hours of time to the Bradley account when the time was actually worked servicing the IMG account. The rationale: "Look, IMG is a struggling start$-$up and they can barely afford our service. We ran over our time estimate due to some unforeseen problems, and they'll balk if we charge them for all of our time. Bradley, on the other hand, is a highly profitable company, and we're providing services that are going to make them even more profitable. They'll have no problem with their bill."