Starling Co. Is considering disposing of a machine with a book value of $23,500 and estimated remaining life of five years. The old machine can be sold for $5,300. A new high-speed machine can be purchased at a cost of $73,200. 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 $23,400 to $19,300 if the new machine is purchased. The differential effect on income for the new machine for the entire five years is a(n) Os increase of $61,630 Ob. decrease of $61,620 Oc. Increase of 547,400 Od decrease of 547.400