With a book value of $$50,000$ an estimated remaining life of five years the old machine can be sold for $$15,000$ the new machine with the purchase price price of $$150,000$ is being considered as a replacement it will have a useful life of five years and no residual value it is estimated that the variable manufacturing cost will be reduced from $70,000$ to $45,000$ if the new machine is purchased the net differential increase or decrease in the cost for the entire five years of the new equipment is