Starling Co. is considering disposing of a machine with a book value of $21,400 and estimated remaining life of five years. The old machine can be sold for $5,400. A new high-speed machine can be purchased at a cost of 70,200 . 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 $23,000 to $19,100 if the new machine is purchased. The five-year differential effect on profit from replacing the machine is a(n) a. increase of $58,890 b. increase of 545,300 c. dectease of $45,300 a. decrease of 558,890