You are evaluating two different silicon wafer milling machines. The Techron I costs $276,000, has a 3 -year life, and has pretax operating costs of $75,000 per year. The Techron II costs $480,000, has a 5 -year life, and has pretax operating costs of $48,000 per year. For both milling machines, use straight-line depreciation to zero over the project's life and assume a salvage value of $52,000. If your tax rate is 21 percent and your discount rate is 12 percent, compute the EAC for both machines. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)