Poe Company is considering the purchase of new equipment costing $82,500. The projected annual cash inflows are $32,700, to be received at the end of each year. The machine has a useful life of 4 years and no salvage value. Poe requires a 10% return on its investments. The present value of $1 and present value of an annuity of $1 for different periods is presented below. Compute the net present value of the machine. Multiple Choice $(21,156). $9,423. $38,277. $21,156. $(9,423). Bluebird Mfg. has received a special one-time order for 15,000 bird feeders at $3.90 per unit. Bluebird currently produces and sells 75,000 units at $7.90 each. This level represents 80% of its capacity. These bird feeders would be marketed under the wholesaler's name and would not affect Bluebird's sales through its normal channels. Production costs for these units are $4.85 per unit, which includes $2.70 variable cost and $2.15 fixed cost. If Bluebird accepts this additional business, the effect on net income will be: Multiple Choice $58,500 increase. $18,000 increase. $40,500 increase. $14,250 decrease. $40,500 decrease