Brief Exercise 20-7 Kobe Company has a factory machine with a book value of $90,760 and a remaining useful life of 4 years. It can be sold for $30,350. A new machine is available at a cost of $250,440. This machine will have a 4-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $750,260 to $628,110. Prepare an incremental analysis. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)