(Ignore income taxes in this problem.) A company with $615,000 in operating assets is considering the purchase of a machine that costs $73,000 and which is expected to reduce operating costs by $19,000 each year. These reductions in cost occur evenly throughout the year. The payback period for this machine in years is closest to: 32.4 years 8.4 years 0.26 years 3.8 years