Starling Co. is considering disposing of a machine with a book value of $24,000 and estimated remaining life of five years. The old machine can be sold for $6,000. A new bigh-speed machine can be purchased at a cost of 73,400 . It will have a useful life of ftve years and no residual value. It is estamated that the annual variable manufacturing costs wili be reduced from $23,400 to $19,100 if the new machine is purchased. The five-year differential effect on profit from replaeing the machine is 3(n) a. dectese of 545,900 b. incrase of 545,900 c. incraxe of $59.670 d. Gectrase of 599,670