Crane Company has a machine that affixes labels to bottles. The machine has a book value of $100,800 and a remaining useful life of 3 years and no salvage value. A new, more efficient machine is available at a cost of $378,000 that will have a 3-year useful life with no salvage value. The new machine will lower annual variable production costs from $655,200 to $516,600. Prepare an analysis showing whether the old machine should be retained or replaced. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45),)