\begin{tabular}{|c|c|c|c|c|c|} \hline & \begin{tabular}{c} Keep \\ Equipment \end{tabular} & & \begin{tabular}{l} Replace \\ Equipment \end{tabular} & & \begin{tabular}{l} Net Income \\ Increase \\ (Decrease) \end{tabular} \\ \hline Variable costs & $ & $ & & $ & \\ \hline New machine cost & & & 246,500 & & 246,500) \\ \hline & $ & $ & & $ & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline & \begin{tabular}{c} Keep \\ Equipment \end{tabular} & & \begin{tabular}{l} Replace \\ Equipment \end{tabular} & & \begin{tabular}{l} Net Income \\ Increase \\ (Decrease) \end{tabular} \\ \hline Variable costs & $ & $ & & $ & \\ \hline New machine cost & & & 246,500 & & 246,500) \\ \hline & $ & $ & & $ & \\ \hline \end{tabular}