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Starling Co. is considering disposing of a machine with a book value of $24,200 and estimated remaining life of five years. The old machine can be sold for $5,400. A new high-speed machine can be purchased at a cost of $71,200. It will have a useful life of five years and no residual value. It is estimated that the annual variable manufacturing costs will be reduced from $22,600 to $21,000 if the new machine is purchased. The differential effect on income for the new machine for the entire five years is an) Oa. increase of $57,800 Ob. decrease of $75,140 Oc. increase of $75,140 O d. decrease of $57,800