Starling Co, is considering disposing of a machine with a book value of $24,700 and estimated remaining life of five years. The old machine can be sold for $5,800, 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 $22,600 to $20,200 if the new machine is purchased. The five-year differential effect on profit from replacing the machine is a(n) 2. initrase of $55,400 b. decreme of $55,400 c. incrase of 572,030 A. dectease of 572,020