Galveston Pipe Corporation the Capital Budgeting Committee of the Galveston

Galveston Pipe Corporation The capital budgeting committee of the Galveston Pipe Corporation is evaluating the possibility of replacing its old pipe-bending machine with a more advanced model. Information on the existing machine and the new model follows:
Refer to Galveston Pipe Corporation. The major opportunity cost associated with the continued use of the existing machine is

A) $30,000 of annual savings in operating costs.
B) $20,000 of salvage in 5 years on the new machine.
C) lost sales resulting from the inefficient existing machine.
D) $400,000 cost of the new machine.