Ridgeway Digital Components Company assembles circuit boards by using a manually operated machine to insert electronic components. The original cost of the mac is $$89,300,$ the accumulated depreciation is $$35,700,$ its remaining useful life is $5$ years, and its residual value is negligible. On October $1$ of the current year, a propo was made to replace the present manufacturing procedure with a fully automatic machine that has a purchase price of $$185,700.$ The automatic machine has an estimated useful life of $5$ years and no significant residual value. For use in evaluating the proposal, the managerial accountant accumulated the following annual data present and proposed operations:

$\backslash$table$[[,\backslash$table$[[$Present$],[$Operations$]],\backslash$table$[[$Pperations$]]],[$Sales$,$$$283,100,$$$283,100$