Stariing Co, is considering disposing of a machine with a book value of $22,200 and estimated remaining life of five years. The oid machine can be soid for $6,000. A new high-speed machine can be purchased at a cost of 69,300 . It will have a useful iffe of five years and no residual value. It is estimated that the annual variable manufacturing costs will be reduced from $23,200 to $19,400 if the new machine is purchased. The five-year differential effect on profit from replacing the machine is a(n) a. decrease of $44300 b. Aecrease of $57390 c. Increase of $44300 d. increase of 557,590