Sunland Company has a machine that affixes labels to bottles. The machine has a book value of $75,200 and a remaining useful life of 3 years and no salvage value. A new, more efficient machine is available at a cost of $282,000 that will have a 3 -year useful life with no salvage value. The new machine will lower annual variable production costs from $488,800 to $385,400. Prepare an analysis showing whether the old machine should be retained or replaced. (Enter negative amounts using either a negative sign preceding the number e.s. -45 or parentheses e.g. (45).)