Please show me how to find the reduction in variable manufacturing costs.

Xu Company is considering replacing one of its manufacturing machines. The machine has a book value of $38,000 and a remaining useful life of 4 years, at which time its salvage value will be zero. It has a current market value of $48,000. Variable manufacturing costs are $33,200 per year for this machine. Information on two alternative replacement machines follows. Cost Variable manufactu ring costs per year Alternative A $ Alternative B 116,000 22,700 $ 113,000 11,000 Calculate the total change in net income if Alternative A is adopted