The steam requirements of a manufacturing facility are being met by a boiler whose rated heat input is 3.6 x 106 Btu/h. The combustion efficiency of the boiler is measured to be 0.7 by a hand-held flue gas analyzer. After tuning up the boiler, the combustion efficiency rises to 0.8. The boiler operates 1500 hours a year intermittently. Taking the unit cost of energy to be $4.35/106 Btu, determine the annual energy and cost savings as a result of tuning up the boiler.