Kanji Publishing is considering upgrading the machinery used in the production of its books. The current equipment has a net book value of $225,000 with a remaining useful life of 7 years. The new equipment costs $433,580, will last 7 years, and is expected to save the company $95,000 per year in operating costs.

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline Pertod & 486 & x & 878 & 108 & 278 & 1478 & 108 & 18% & 208 & 2286 & 2478 & 258 & & 2878 & 3078 \\ \hline 1 & 0.902 & 0.943 & 920 & 0.909 & 0.893 & 0.877 & 0.802 & 0.847 & 833 & 0.820 & 6 & 0.800 & 07 & 0781 & 0.709 \\ \hline 2 & 1.880 & 1833 & 1.783 & 1.730 & 1090 & 1047 & 1.005 & 1500 & 1.528 & 1.492 & 1457 & 1.440 & 1.424 & 1.392 & 1.361 \\ \hline 3 & 2.775 & 2.073 & 2.577 & 2.487 & 2.402 & 2.322 & 2.240 & 2.174 & 2.100 & 2.042 & 1.981 & 1952 & 1.923 & 1.808 & 1.816 \\ \hline 4 & 3.030 & 3.405 & 3.312 & 3.170 & 3.037 & 2.914 & 2.798 & 2090 & 2.589 & 2.494 & 2404 & 2.302 & 2.320 & 2.241 & 2100 \\ \hline 5 & 4.452 & 4.212 & 3.993 & 3.791 & 3.005 & 3.433 & 3.274 & 3.127 & 2.991 & 2.804 & 2.745 & 2.089 & 2.0 & 2.532 & 2.430 \\ \hline 0 & 5.242 & 4.977 & 4.023 & 4.355 & 4.111 & 3.839 & 3.085 & 3.498 & 3.320 & 3107 & 3.0 & 2951 & 2.835 & 2759 & 2043 \\ \hline 7 & 0.002 & 5.582 & 5.200 & 4.808 & 4.504 & 4.288 & 4.039 & 3.812 & 3.005 & 3.410 & 3.242 & 3.101 & 3.083 & 2937 & 2.802 \\ \hline 8 & 0.733 & 0.210 & 5747 & 5335 & 4.908 & 4.039 & 4344 & 4.078 & 3.837 & 3.019 & 3.421 & 3329 & 3.241 & 3.070 & 2.925 \\ \hline 9 & 7.435 & 0.80 & 0.2 & 5.75 & 5.32 & 4.9 & 4.0 & & 1 & & 3.500 & 3.4 & 3.300 & 3:184 & 3.019 \\ \hline 10 & 8.111 & 7300 & 0.710 & 0.145 & 5.050 & 5.210 & 4.833 & 4.494 & 4.192 & 3.923 & & & 3.405 & 3.209 & 3.092 \\ \hline 11 & 8.700 & 7.837 & 7.139 & 0.495 & 5.938 & 5.453 & 5.029 & 4.050 & 4.327 & 4.035 & 3.776 & 56 & 3.544 & 3.335 & 3.147 \\ \hline 12 & 9.385 & 8.384 & 7.530 & 0.814 & 0.194 & 5.000 & 5.197 & 4.793 & 4.439 & 4127 & 3.851 & 3.725 & 3.000 & 3.387 & 3.190 \\ \hline 13 & 9.930 & 8.853 & 7.904 & 7:103 & 0.424 & 5.8 & 534 & 4.9v & & & 3. & 0 & 0 & 3.427 & 3.223 \\ \hline 14 & 10.503 & 9.295 & 8.244 & 7.367 & 0.028 & 0.002 & 5.408 & 5.008 & 4.011 & 4.205 & 3.902 & 3.824 & 3.095 & 3.459 & 3.249 \\ \hline is & 1L118 & 9.712 & 8.559 & 7.000 & 0.811 & 0.142 & 5.575 & 5092 & 4.075 & 4.315 & 4.001 & 3.859 & 3.726 & 3.483 & 3.208 \\ \hline 20 & 13.590 & 1.470 & 9.813 & 8.514 & 7.409 & 0.023 & 5.929 & 5.353 & 4.870 & 4.400 & 4.110 & 3.954 & 3.808 & 3.540 & 3.310 \\ \hline 30 & 17292 & 13.705 & 11.258 & 9.427 & 8.055 & 7.003 & 0.177 & 5.517 & 4.979 & 4.534 & 4.100 & 3.995 & 3.842 & 3.509 & 3.332 \\ \hline 40 & 19.793 & 15.040 & 11.925 & 9.779 & 8.244 & 7105 & 0.234 & 5.548 & 4.997 & 4.544 & 4:00 & 3.999 & 3.840 & 3.571 & 3.333 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline Pertod & 486 & x & 878 & 108 & 278 & 1478 & 108 & 18% & 208 & 2286 & 2478 & 258 & & 2878 & 3078 \\ \hline 1 & 0.902 & 0.943 & 920 & 0.909 & 0.893 & 0.877 & 0.802 & 0.847 & 833 & 0.820 & 6 & 0.800 & 07 & 0781 & 0.709 \\ \hline 2 & 1.880 & 1833 & 1.783 & 1.730 & 1090 & 1047 & 1.005 & 1500 & 1.528 & 1.492 & 1457 & 1.440 & 1.424 & 1.392 & 1.361 \\ \hline 3 & 2.775 & 2.073 & 2.577 & 2.487 & 2.402 & 2.322 & 2.240 & 2.174 & 2.100 & 2.042 & 1.981 & 1952 & 1.923 & 1.808 & 1.816 \\ \hline 4 & 3.030 & 3.405 & 3.312 & 3.170 & 3.037 & 2.914 & 2.798 & 2090 & 2.589 & 2.494 & 2404 & 2.302 & 2.320 & 2.241 & 2100 \\ \hline 5 & 4.452 & 4.212 & 3.993 & 3.791 & 3.005 & 3.433 & 3.274 & 3.127 & 2.991 & 2.804 & 2.745 & 2.089 & 2.0 & 2.532 & 2.430 \\ \hline 0 & 5.242 & 4.977 & 4.023 & 4.355 & 4.111 & 3.839 & 3.085 & 3.498 & 3.320 & 3107 & 3.0 & 2951 & 2.835 & 2759 & 2043 \\ \hline 7 & 0.002 & 5.582 & 5.200 & 4.808 & 4.504 & 4.288 & 4.039 & 3.812 & 3.005 & 3.410 & 3.242 & 3.101 & 3.083 & 2937 & 2.802 \\ \hline 8 & 0.733 & 0.210 & 5747 & 5335 & 4.908 & 4.039 & 4344 & 4.078 & 3.837 & 3.019 & 3.421 & 3329 & 3.241 & 3.070 & 2.925 \\ \hline 9 & 7.435 & 0.80 & 0.2 & 5.75 & 5.32 & 4.9 & 4.0 & & 1 & & 3.500 & 3.4 & 3.300 & 3:184 & 3.019 \\ \hline 10 & 8.111 & 7300 & 0.710 & 0.145 & 5.050 & 5.210 & 4.833 & 4.494 & 4.192 & 3.923 & & & 3.405 & 3.209 & 3.092 \\ \hline 11 & 8.700 & 7.837 & 7.139 & 0.495 & 5.938 & 5.453 & 5.029 & 4.050 & 4.327 & 4.035 & 3.776 & 56 & 3.544 & 3.335 & 3.147 \\ \hline 12 & 9.385 & 8.384 & 7.530 & 0.814 & 0.194 & 5.000 & 5.197 & 4.793 & 4.439 & 4127 & 3.851 & 3.725 & 3.000 & 3.387 & 3.190 \\ \hline 13 & 9.930 & 8.853 & 7.904 & 7:103 & 0.424 & 5.8 & 534 & 4.9v & & & 3. & 0 & 0 & 3.427 & 3.223 \\ \hline 14 & 10.503 & 9.295 & 8.244 & 7.367 & 0.028 & 0.002 & 5.408 & 5.008 & 4.011 & 4.205 & 3.902 & 3.824 & 3.095 & 3.459 & 3.249 \\ \hline is & 1L118 & 9.712 & 8.559 & 7.000 & 0.811 & 0.142 & 5.575 & 5092 & 4.075 & 4.315 & 4.001 & 3.859 & 3.726 & 3.483 & 3.208 \\ \hline 20 & 13.590 & 1.470 & 9.813 & 8.514 & 7.409 & 0.023 & 5.929 & 5.353 & 4.870 & 4.400 & 4.110 & 3.954 & 3.808 & 3.540 & 3.310 \\ \hline 30 & 17292 & 13.705 & 11.258 & 9.427 & 8.055 & 7.003 & 0.177 & 5.517 & 4.979 & 4.534 & 4.100 & 3.995 & 3.842 & 3.509 & 3.332 \\ \hline 40 & 19.793 & 15.040 & 11.925 & 9.779 & 8.244 & 7105 & 0.234 & 5.548 & 4.997 & 4.544 & 4:00 & 3.999 & 3.840 & 3.571 & 3.333 \\ \hline \end{tabular}