Bryant Company has a factory machine with a book value of $87, 200 and a remaining useful life of 6 years. It can be sold for $26, 800. A new machine is available at a cost of $532, 900. This machine will have a 6-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $561, 500 to $496, 600. Prepare an analysis showing whether the old machine should be retained or replaced