Stariing Co. is considering disposing of a machine with a book value of $20,400 and estimated remaining life of five years. The old machine can be soid for $5,300. A new high-speed machine can be purchased at a cost of 69,000 . It will have a useful life of five years and no residual value. It is estimated that the annual variable manufacturing costs will be reduced from $23,100 to $20,500 if the new machine is purchased. The five-year differential effect on profit from replacing the machine is a. tectrane ors 659910 b. increase of 565.910 c. decrease of 550,700 d. lecrease of 550,700