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B 2 B Company is considering the purchase of equipment that would allow the company to add a new product to its line. The equipment

B2B Company is considering the purchase of equipment that would allow the company to add a new product to its line. The equipment costs $168,000 and has a 12-year life and no salvage value. The expected annual income for each year from this equipment follows.
Sales of new product
Expenses
Materials, labor, and overhead (except depreciation)
Depreciation-Equipment
Selling, general, and administrative expenses
Income
\table[[$105,000
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