Dragoo Building Incorporated has a pump with a book value of $2.56,000 and a four-year remaining life. A new pump is avallable at a cost of $631,000. Dragoo can receive $49,600 for trading in the old pump. The old pump has variable costs of $326,000 per year. The new pump will reduce variable costs by $148,100 per year over its four-year life. The total impact to Dragoo Bulding Incorporated over the pump's fouryear life is: Multiple Choice Increase of $11,000 Increase of $592,400 Decreose of $11,000