Starling Co. is considering disposing of a machine with a book value of exist24, 200 and estimated remaining life of five years. The old machine can be sold for exist5, 100. A new high-speed machine can be purchased at a cost of 67, 500. 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 exist22, 900 to exist20, 300 if the new machine is purchased. The differential effect on income for the new machine for the entire the five years is increase of exist49, 400 decrease of exist49, 400 increase of exist64, 220 decrease of exist64, 220