You are evaluating two different silicon wafer milling machines. The Techron I costs $213,000, has a three-year life, and has pretax operating costs of $54,000 per year. The Techron II costs $375,000, has a five-year life, and has pretax operating costs of $27,000 per year. For both milling machines, use straight-line depreciation to zero over the projects life and assume a salvage value of $31,000. If your tax rate is 24 percent and your discount rate is 9 percent, compute the EAC for both machines.