Dragoo Building Incorporated has a pump with a book value of $247,000 and a four-year remaining life. A new pump is available at a cost of $622,000. Dragoo can receive $48,700 for trading in the old pump. The old pump has variable costs of $317,000 per year. The new pump will reduce variable costs by $146,000 per year over its four-year life. The total impact to Dragoo Building Incorporated over the pump's four-year life is: Increase of $10,700. Increase of $584,000. Decrease of $10,700. Decrease of $622,000. Decrease of $48,700