(Present value tables are required.) Westin Manufacturing is considering the purchase of a new machine to use in its packing department. The new machine will have an initial cost of $170,000, a useful life of 12 years and a $10,000 residual value. Westin will realize $15,750 in annual savings for each of the machine's 12-year useful life. Given Westin's 4% required rate of return, the new machine will have a net present value (NPV) of ($22,186). ($28,436) ($15,936). ($154,064)