Oriole Company has a factory machine with a book value of $163,000 and a remaining useful life of 6 years. A new machine is available at a cost of $253,000. This machine will have a 6-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $605,500 to $496,000. Prepare an analysis that shows whether Oriole should retain or replace the old machine. (If an amount reduces the net income then enter with a negative sign preceding the number or parenthesis, e.g. -15,000, (15,000).) Keep Equipment $ Variable costs New machine cost The old factory machine should be A EA $ Replace Equipment A Net Income Increase (Decrease) Whispering Winds Co. sells product P-14 at a price of $47 a unit. The per-unit cost data are direct materials $16, direct labour $12, and overhead $16 (75% variable). Whispering Winds Co. has sufficient capacity to accept a special order for 39,700 units, but at a discount of 25% from the regular price. Selling costs associated with this order would be $3 per unit. Determine whether Whispering Winds Co. should accept the special order. (Enter loss with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).) Incremental income (loss) Whispering Winds Co. A 7 the special order