4. Lando Tents' manufacturing facility has an HVAC system with a book value of $5,000 and a remaining useful life of 5 years. It can be sold for $1,000. Lando Tents just spent $750 in repairs 6 months ago. A new HVAC is available at a cost of $8,000 and will have a 5 year useful life with no salvage value. This HVAC will lower annual fixed manufacturing costs from $131,040 to $128,000. Prepare an analysis showing whether the HVAC should be retained or replaced (4pts).