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	$-1,550,000	$-2,250,000
AOC per Year	$-720,000	$-600,000
Salvage Value	$110,000	$80,000
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 = 8% per year.

The salvage value for the push system is determined to be $ in $1000 units.

F = 69,793 / 0.5403 = $129,174.53 [we can round it as $129,174] is not correct