gress ralse Calculator Starling Co. is considering disposing of a machine with a book value of $23,900 and estimated remaining life of five years. The old machine can be sold for $5,800. A new high-speed machine can be purchased at a cost of 66,700. 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 $22,700 to $20,100 if the new machine is purchased. The differential effect on income for the new machine for the entire five years is O decrease of $47,900 increase of $47,900 increase of $62,270 decrease of $62,270 Nevt S2 PM w2010