Damer Company hax oid equipment whe a book vahue of $53,500 and a remaining five-year useful tife. Tanner is eorsidering purchasing new equigment at a price or $207000. Tenner can scl the old equipment now for $138,000. The old equipment ras variable rmanufacturing costs of 175,000 per yeat The new equipment will reduce variable manufacturing costs by 530,500 per year over its five-year usefiul life. The total norease or decrease in net income by replacing the old equipment with the new cquipment is: wirude chalan. $32,700 decrease. \$5\$,000 decrease: $148,000 increase. 532,700 decrense. \$s9000 decove. $148,000 increase. 583,500 increose. $59,000 incrnase