the purchase of some additional equipment, costing $20,000. This equipment should be worth $3,600 at the end of 7 years. By eliminating Product Y, the firm will lose the product's $8,000 annual contribution margin but will save $14,000 of annual fixed costs. Assuming a discount rate of 7%, what is the net present value of expanding the production of Product X and eliminating Product Y ? B: $30,251 C: $37,814 D: $47,268 F: $73,856