Marigold Bottling Corporation is considering the purchase of a new bottling machine. The machine would cost $188,200 and has an estimated useful life of 8 years with zero salvage value. Management estimates that the new bottling machine will provide net annual cash flows of $31.900. Management also believes that the new bottling machine will save the company money because it is expected to be more reliable than other machines, and thus will reduce downtime. Assume a discount rate of 9%. Click here to view PV table. (451 For calculation Calculate the net present value. (If the net present value is negative, use either a negative sin preceding the number -45 or parentheses purposes, use 5 decimal places as displayed in the factor table provided. Round present value answer to O decimal places, eg, 125) Net present value $ How much would the reduction in downtime have to be worth in order for the project to be acceptable? (Round answer to decimal places