Fortress Hill Corporation has assembled the following information related to the purchase of a new cable car:

		Peaks Machine		Valley Machine
Increase in revenue		$44,200		$49,300
Increase in annual operating costs:
Direct materials		12,200		12,200
Direct labor		10,200		10,600
Variable overhead		24,500		26,900
Fixed overhead (including depreciation)		12,400		12,400

Using incremental analysis and only relevant information, compute the difference in favor of the Valley machine.

		Difference in Favor of Valley Machine
Increase in revenue		$
Increase in annual operating costs
	Direct labor	$
	Variable overhead	$
	Total increase in operating costs	$
Resulting change in operating income		$