numbers in paragraph in order: 89,800 35,900 186,800

chart present operations: 284,700 97,000 67,400 6,300 2,200 67,400 240,300

chart proposed operation: 284,700 97,000 33,200 7,500 67,400 205,100

Wa consiger before a finat decuun is mate Differential Analysis for Machine Replacement Boyer Digital Components Company assembles circuit boards by using a manually operated machine to insert electronic components. The original coit of the machine is $89,800, the aceumulated depreclation is $35,900, its remaining useful life is five years, and its residual valice is negligible. On May 4 of the current year, a proposal was made to replace the present manufacturing procedure with a fully automatic machine that has a purchase price of 5166,800 . The autematic machine has an estimated usehl life of fiye years and ne significant residual value. For use in evaluating the proposal, the accountant aceumulated the following annual data on present and proposed aperations