Old machine original cost	$120,000
Old machine book value	$ 90,000
Old machine present disposal value	$ 42,000
New machine cost	$140,000
Estimated remaining life of each machine	10 years
Expected salvage value of each machine at end of estimated life	$ 15,000
Expected annual sales with new machine	$178,000
Expected annual sales with old machine	$173,000
Expected annual variable operating costs with old machine	$149,000
Expected annual variable operating costs with new machine	$130,000

Assume purchase of new machine and disposal of the old machine.

What is the incremental profit for the 10-year period?

Assume the estimated salvage value of the old machine (only) at the end of 10 years is $3,000.

All other figures remain the same. Assume purchase of new machine and disposal of old.

What is the incremental profit for the 10-year period?