R$1.$ Cell K$2$: Enter a formula that results in either the savings $($positive amount$)$ or additional cost $($negative amount$)$ of selling a piece of equipment and purchasing a new piece to replace it$.$ Enter a formula that add all the costs of replacement, such as the initial expenditure and the commission on the sale of the original piece. Also consider the reduction in direct labor costs and any cash inflows as a reult of equipment sales that will offset costs.