Onlir X enow.com/ilrn/takeAssignment/takeAssignmentMain do?invoker-assignments&takessignmentSessionlocator-assignment-takesinpr 1 Calculator Prirtnern Differential analysis for machine replacement Labels and Amount Descriptions l Analysis Final Questions Kim Kwon Digital Components Company assembles circuit boards by using a manually operated machine to insert electronic components. The original cost of the machine is $60,540, the accumulated depreciation is $25,700, its remaining useful life is five years, and its residual value 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 $181,990. The automatic machine has an estimated useful life of five years and no significant residual value. For use in evaluating the proposal, the accountant the following annual data on present and proposed operations: accumulated Present Proposed $206,930.00 206,930.00 571,405.00 0.00 17,830.00 5,475.00 45,955.00 $176575.00 $140,665.00 2 Sales 3 Direct materials 52,920.00 4,910.00 1,385.00 45,955.00 Direct labor Power and malntenance 6 Taxes, Insurance, etc. Selling and administrative expenses s Total expenses