Guttenberg publishers Angus considerate, considering replacing a machine that has been used in its factory for four years, relevant data associated with the operations of the old machine and the new machine neither of which has estimated residue value as a follow so old machine cost of machine 10 year life is 120,000 annual depreciation which is straight line 12,000 annual manufacturing costs excluding depreciation is 30,000 annual nonmanufacturing operating expenses is 22,500 annual revenue 90,000 current estimated selling price of the machine 40,000 new machine purchase price of 60 your life 160,000 annual depreciation straight line 16,000 estimated annual manufacturing cost excluding depreciation