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lovak Company is considering the purchase of a new machine. The invoice price of the machine is $157,000, freight charges are stimated to be $4,000,

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lovak Company is considering the purchase of a new machine. The invoice price of the machine is $157,000, freight charges are stimated to be $4,000, and installation costs are expected to be $7,000. The salvage value of the new equipment is expected to be ero after a useful life of 5 years. The company could retain the existing equipment and use it for an additional 5 years if it doesn't urchase the new machine. At that time, the equipment's salvage value would be zero. If Novak purchases the new machine now, it rould have to scrap the existing machine. Novak's accountant, Ruth Lewis, has accumulated the following data for annual sales and xpenses, with and without the new machine: 1. Without the new machine, Novak can sell 13,000 units of product annually at a per-unit selling price of $100. If it purchases the new machine, the nurkber of units produced and sold would increase by 10%, and the selling price would remain the same. 2. The new machine is faster than the old machine, and it is more efficient in its use of materials. With the old machine, the gross profit rate is 25% of sales, whereas the rate will be 30% of sales with the new machine. 3. Annual selling expenses are $202,000 with the current machine. Because the new machine would produce a greater number of units to be sold, annual selling expenses are expected to increase by 10% if it is purchased. Prepare an incremental analysis for the four years that shows whether Novak should retain the existing machine or buy the new one. (Ignore income tax effects.) (If an amount reduces the net income then enter with a negative slgn preceding the number or parenthesis, es. 15,000,(15,000). Enter all other amounts as positive and subtract where necessary, Do not leave any answer field blank. Enter O for amounts.) The new machine be purchased

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