B2B Co. is considering the purchase of equipment that would allow the company to add a new product to its line. The equipment is expected to cost $382,400 with a 6-year life and no salvage value. It will be depreciated on a straight-line basis. K2B Co. concludes that it must earn at least a 9% return on this investment. The company expects to sell 152,960 units of the equipment’s product each year. The expected annual income related to this equipment follows. (PV of $1FV of $1PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.)

    
 

  
 
   
  Sales$239,000 
  Costs     
     Materials, labor, and overhead (except depreciation) 84,000 
     Depreciation on new equipment 63,733 
     Selling and administrative expenses 23,900 
  

 
  Total costs and expenses 171,633 
  

 
  Pretax income 67,367 
  Income taxes (30%) 20,210 
  

 
  Net income$47,157 
  



 

  
 

Compute the net present value of this investment. (Round "PV Factor" to 4 decimal places. Round your intermediate calculations and final answer to the nearest dollar amount.)

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