small manufacturing firm is considering purchasing a new boring machine to modernize one of its production lines. Two types of boring machine are available on the market. The machines are described by the following characteristics:

Item	Machine A	Machine B
First cost	$ 7,925	$ 8,534
Service life	8 years	10 years
Salvage value	$ 587	$ 1,119
Annual O&M costs	$729	$ 576
CCA rate	30%	30%

Determine the break-even annual O&M costs for machine A so that the present worth of machine A is the same as that of machine B. Use a MARR (after tax) of 10% and a marginal tax rate of 30%.