A testing laboratory requires a new DRIE machine with a cost of $\$ 499,000$, and in this high-tech industry the machine will have a salvage value of $\$ 40,000$ at the end of 10 years of service. Assuming a MARR of $18 \%$, how much must be earned on an equivalent annual basis so the firm recovers its original investment and earns a return on the capital over the life of the DRIE machine?