Daisy Co. is considering disposing of a machine with a book value of $20,300 and estimated remaining life of five years. The old machine can be sold for $5,600. A new high-speed machine can be purchased at a cost of 73,400. It will have a useful life of five years and no residual value. It is estimated that the annual variable manufacturing costs will be reduced from $23,500 to $20,300 if the new machine is purchased. The differential effect on income for the new machine for the entire five years is o increase of $67,340 o decrease of $67,340 o decrease of $51,800 o increase of $51,800