5. American Pie Co has a machine that packages its product (pies). The machine has a book value of $18,560, a buyer willing to pay $17,500 cash for it, a remaining useful life of 3 years, and no salvage value. A new, more efficient machine is available at a cost of $173,000 that will have a 3-year useful life with no salvage value. The new machine will reduce annual variable production costs from $102,000 to $48,000. Calculate the 3-year cost savings (or additional cost) from replacing the old machine