1. Westin Manufacturing is considering the purchase of a new machine to use in its packing department. The new machine will have an initial cost of $170,000, a useful life of 14 years and a $6000 residual value. Westin will realize $15,700 in annual savings for each of the machine's 14-year useful life. Given Westin's 5% required rate of return, the new machine will have a net present value (NPV) of ______ and Westin would or would not purchase the new machine? (Round any intermediary calculations and your final answer to the nearest dollar.)

A) ($158,444) and would not B) ($11,556) and would not

C) ($14,586) and would D) ($17,616) and would not