Billy Brown, owner of Billy$$s Ice Cream On$-$the$-$Go$,$ is investigating purchasing a new delivery van that would contain a custom$-$built refrigeration unit. The van would cost $$96,000,$ have an eight$-$year useful life, and generate cost savings of $$18,000$ per year compared to the van currently being used. Also, Billy estimates the new van would result in the sale of $1,500$ more litres of ice cream each year, which has a contribution margin of $$1$ per litre. $($Ignore income taxes.$)$