Sheffield Corp. is considering purchasing one of two new diagnostic machines. Either machine would make it possible for the company to bid on jobs that it currently is not equipped to do. Estimates for each machine are as follows:

		Machine A Machine B
Original cost	$78,500	$190,000
Estimated life	8 years	8 years
Salvage value
Estimated annual cash inflows	$22,400	$40,100
Estimated annual cash outflows	$5,200	$8,850

Calculate the net present value and profitability index of each machine. Assume a 10% discount rate.