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 $5,200. A new high-speed machine can be purchased at a cost of 69,800. 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 $22,900 to $19,400 if the new machine is purchased. The five-year differential effect on profit from replacing the machine is a(n) Oa. increase of $61,230 Ob. decrease of $47,100 Ocincrease of $47,100 Od. decrease of $61,230