Current Attempt in Progress Crane Company has a machire that affixes labels to bottles, The machine has a book value of $100,800 and a remaining useful life of 3 years and no salvage value. A new, more efficient machine is available at a cost of $378,000 that will have a 3 -year usefur life with no salvage value. The new machine will lower annuat variable production costs from $655,200 to $516,600. Prepare an analysis showirg whether the old machine should be retained or replaced. (Enter negutive amounts using either a negotive sign preceding the number es -45 or parentheses es. (45)