Starling Co. is considering disposing of a machine with a book value of $22,600 and estimated remaining life of five years. The old machine can be sold for $5,700. A new high-speed machine can be purchased at a cost of 69,200. 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 $22,700 to $20,000 if the new machine is purchased. The five-year differential effect on profit from replacing the machine is a(n) Oa. increase of $65,000 Ob. increase of $50,000 Oc. decrease of $50,000 Od. decrease of $65,000