Boyer Digital Components Company assembles circuit boards by using a manually operated machine to insert electronic components. The original cost of the machine is $68,600, the accumulated depreciation is $27,400, its remaining useful life is five years, and its residual value is negligible. On May 4 of the current year, a proposal was made to replace the present manufacturing procedure with a fully automatic machine that has a purchase price of $142,700. The automatic machine has an estimated useful life of five years and no significant residual value. For use in evaluating the proposal, the accountant accumulated the following annual data on present and proposed operations: Present Operations Proposed Operations Sales $217,500 $217,500 Direct materials $74,100 $74,100 Direct labor 51,500 Power and maintenance 4,800 25,400 Taxes, insurance, etc. 1,700 5,700 Selling and administrative expenses 51,500 51,500 Total expenses $183,600 $156,700 Question Content Area a. Prepare a differential analysis dated May 4 to determine whether to continue with the old machine (Alternative 1) or replace the old machine (Alternative 2). Prepare the analysis over the useful life of the new machine. If an amount is zero, enter "0". If required, use a minus sign to indicate a loss. Differential Analysis Continue with Old Machine (Alt. 1) or Replace Old Machine (Alt. 2) May 4 Continue with Old Machine (Alternative 1) Replace Old Machine (Alternative 2) Differential Effects (Alternative 2) Revenues: blank blank blank Sales (5 years) $fill in the blank 0b26caf4101fff6_1 $fill in the blank 0b26caf4101fff6_2 $fill in the blank 0b26caf4101fff6_3 Costs: Purchase price fill in the blank 0b26caf4101fff6_4 fill in the blank 0b26caf4101fff6_5 fill in the blank 0b26caf4101fff6_6 Direct materials (5 years) fill in the blank 0b26caf4101fff6_7 fill in the blank 0b26caf4101fff6_8 fill in the blank 0b26caf4101fff6_9 Direct labor (5 years) fill in the blank 0b26caf4101fff6_10 fill in the blank 0b26caf4101fff6_11 fill in the blank 0b26caf4101fff6_12 Power and maintenance (5 years) fill in the blank 0b26caf4101fff6_13 fill in the blank 0b26caf4101fff6_14 fill in the blank 0b26caf4101fff6_15 Taxes, insurance, etc. (5 years) fill in the blank 0b26caf4101fff6_16 fill in the blank 0b26caf4101fff6_17 fill in the blank 0b26caf4101fff6_18 Selling and admin. expenses (5 years) fill in the blank 0b26caf4101fff6_19 fill in the blank 0b26caf4101fff6_20 fill in the blank 0b26caf4101fff6_21 Profit (Loss) $fill in the blank 0b26caf4101fff6_22 $fill in the blank 0b26caf4101fff6_23 $fill in the blank 0b26caf4101fff6_24