Starling Co. is considering disposing of a machine with a book value of $20,000 and estimated remaining life of five years. The old machine can be sold for 55,500 , A new high-speed machine con be purchased at a cost of 73,000 . It will have a useful life of five years and no residual value. 1t is estimated that the annual variable manufacturing costs will be reduced from $22,600 to $20,400 if the new machine is purchased. The five-year differential effect on profit from replacing the machine is a(n) 3. decrease of 573,450 1. decrume of 556,500 c. increale of 556,400 4. increase of 573,450