Q$30.$ Inc company has a factory machine that originally cost $55000.$ It has a balance in accumulated depreciation of $35,000,$ so its book value is $20,000.$ it has a remaining useful life of four years. The company is considering replacing this machine with a new machine. A new machine is available for cost $60,000$ is expected to have zero salvage value at the end of four years, if the new machine is acquired, variable manufacturing cost are expected to decrease from $80,000$ to $62500$ and the old unit is sold for $2500,$ what is the cost of replace machine