Bryan Company has a factory machine with a book value of $90,000 and a remaining useful life of 5 years. It can be sold for $30,000. A new machne is available at a costs of $400,000. This machine will have a 5 year useful life with No Salvage Value. The New Machine will lower annual variable manufacturing costs from $600,000 to $500,000. Prepare an analysis showing whether the old machine should be retained or replaced