The Briggs and Stratton Commercial Division designs and manufacturers small engines for golf turf maintenance equipment. A robotics-based testing system with support equipment will ensure that their new signature guarantee program entitled "Always Insta-Start" does indeed work for every engine produced.

	Pull System	Push System
First cost of equipment	$-1,950,000	$-3,050,000
AOC per Year	$-620,000	$-500,000
Salvage Value	$85,000	$130,000
Estimated Life	8 years	8 years

Determine the salvage value for the push system that will make the company indifferent to the two systems. Also, MARR = 11% per year. The salvage value for the push system is determined to be $ in $1000 units.