Bryant Company has a factory machine with a book value of $93,100 and a remaining useful life of 5 years. It can be sold for $27,200. A new machine is available at a cost of $430,400. This machine will have a 5-year useful $575,500. Prepare an analysis showing whether the old machine should be retained or replaced. (In the first two columns, enter costs and life with no salvage value. The new machine will lower annual variable manufacturing costs from $592,600 to ts and decreases as g. -45 or parentheses e.g. (45).) Retain Equipment Equipment Increase (Decrease) Replace Net Income Variable manufacturing costs New machine cost Total The old factory machine should be