The following data applies to Questions to 4-5. Blue Nile Corporation is considering the replacement of its Test machine equipment with a newer and modern model. The following data have collected by the accounting office: Old Test Machine New Test Machine Purchase price $232,000 $384.000 Accumulated depreciation 92,800 -0. Annual operating costs 315,000 266,000 If the old test machine is replaced now, it can be sold for $90,000. Both the old machine's remaining useful life and the new machine's useful life is 5 years. 4. What is net capital cost of the new test machine? a $384,000 b. $83,000 c. $152,000 d. $294,000 5. What is the best option the company will likely take on financial grounds? 1. The current equipment will be replaced as the incremental analysis shows the net income for the 5-year period will be higher by $ 275,800 b. The current equipment will be retained as the incremental analysis shows the net income for the 5-year period will be lower by $ 49,000. c. The current equipment will be replaced as the incremental analysis shows the net income for the 5-year period will be higher by $ 103,000. d. The current equipment will be retained as the incremental analysis shows the net income for the 5-year period will be lower $139,000 e ). (b), (e) and (d) are not the appropriate and feasible options for Blue Nile. The following data applies to Questions to 6-8 nad Industries produces a product that requires 3.70 pounds of materials per unit. The allowance for waste and poligs per weit is 0.33 pounds and 0.20 pounds, respectively. The purchase price is $3.00 per pound, but a 29 is my taken Freight contre 50.20 per pound, and receiving and handling costs are 50.06 per pound, The hourly were is 12.00 per hour, but a mise which will average 50.30 will go into effect soon. Payroll taxes we St. per hour, und fringe benefits avere $2.50 per hour Standard production time is 1 hour per unit, and the wow noe for rent periods and setup 0.3 hours and of hours, respectively The standard direct materials price per pound 7. 14.20 bi $3.20 54.23 d. 53.17 Some other mounts The standard din materiale quantity permite 4.23 pounds 3.70 pounds 6.70 pounds 4.07 pounds Some other mounts The standard direct laborale per hour is 12.00 12.30 E15.00 16.10 some other mout 9. Which of the following would not be an objective used in the customer perspective of the balanced Scorecard? Percentage of customers who would recommend product to a friend b. Customer retention c. Brand Promo d. Credit rating Market share