Management of Plascencia Corporation is considering whether to purchase a new model 370 machine costifig $502.000 ora new model 220 mach he costing $443,000 to replace a machine that was purchased 11 years ago for $470,000. The oold machine was issed to mokn product l4ze untu at broke down last week. Unfortunately. The old nachine cannot be tepaired. makdng product 143t- Management afso considered, but rejected, the allemative of simply dropping product 143L. if that were done, instead of investing \$443,000 in the new maciine the money could be invested in a project that would retuin a total of $487000. in making the decislon to buy the model 220 machine rother than the model 370 machine, the dillerential coct was: