37. Management of Childers Corporation is considering whether to purchase a new model 370 machine costing $459,000 or a new model 240 machine costing $415,000 to replace a machine that was purchased 4 years ago for $423,000. The old machine was used to make product M25A until it broke down last week Unfortunately, the old machine cannot be repaired. Management has decided to buy the new model 240 machine It has less capacity th machine, but its capacity is sufficient to continue making product M25A Management also considered, but rejected, the alternative of simply dropping product M25A. If that were done, instead of investing $415.000 in the new machine, the money could be invested in a project that would return a total of $433,000 In making the decision to buy the model 240 machine rather than the model 370 machine, the differential cost was O $36.000 O $8.000 O $44,000 O s10000