Dragoo Building Inc. has a crane with a book value of $243,000 and a 4-year remaining life. A new crane is available at a cost of $618,000 Dragoo can also receive $48.300 for trading in the old crane. The new crane will reduce variable costs by $145,300 per year over its four year life. The total impact to Dragoo over the crane's four year life is: Multiple Choice Increase of $23,000. O Increase of $11,500. Decrease of $618,000. O O Decrease of $48,300. O O Decrease of $11,500