A company plans to purchase a piece of equipment that costs $192,000 and qualifies for five-year MACRS depreciation. The equipment has a useful life of three years. At the end of year 3, the equipment will be sold for $71,000. The operating expense for the equipment is $65,000 per year. What is the after-tax equivalent uniform annual cost of owning and operating this equipment? The effective income tax rate is 24%, and the after-tax MARR is 11% per year. The after-tax equivalent uniform annual cost is $ (Round to the nearest dollar.) GDS Recovery Rates (rk) Year 5-year Property Class 1 0.2000 0.3200 0.1920 0.1152 0.1152 0.0576 23456