Bonita Industries is contemplating the replacement of an old machine with a new one. The following information has been gathered:

	Old Machine	New Machine
Price	$318000	$618000
Accumulated Depreciation	95400	-0-
Remaining useful life	10 years	-0-
Useful life	-0-	10 years
Annual operating costs	$254400	$194400

If the old machine is replaced, it can be sold for $24000. The net advantage (disadvantage) of replacing the old machine is

$25440

$(6180)

$(61800)

$6000