Shelton Co. has a crane with a book value of $256,000 and a 4-year remaining life. A new crane is available at a cost of $631000. Shelton can also receive $49,600 for trading in the old crane. The new crane will reduce variable costs by $148,100 per year over its four year life. The total impact to Shelton Co. over the crane's four-year life is Multiple Choice O Decrease of $49.600. Increase of $23.000 Increase of 511000