J&H Company has a router platform with a book value of $77,000 and a three-year remaining life. A new router platform is available at a cost of $137,000, and J&H can receive $17,200 for trading in the old router platform. The old router platform has variable manufacturing costs of $63,000 per year. The new router platform will reduce variable manufacturing costs by $32,200 per year over its three-year life. Should the router platform be replaced?