please answer clearly

Oriole Company has a machine that affixes labels to bottles. The machine has a book value of $70,400 and a remaining useful life of 3 years and no salvage value. A new, more efficient machine is available at a cost of $264,000 that will have a 3-year useful life with no salvage value. The new machine will lower annual variable production costs from $457,600 to $360,800. Prepare an analysis showing whether the oid machine should be retained or replaced. (Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses eg. (45).)