the management of dusseldorf manufacturing company is currently evaluating a proposal to purchase a new, innovative drill press as a replacement for a less efficient piece of similar equipment, which would then be sold. the cost of the equipment, including delivery and installation, is $384,000. if the equipment is purchased, dusseldorf will incur a $12,000 cost in removing the present equipment and revamping service facilities. the present equipment has a book value of $180,000 and a remaining useful life of 10 years. because of new technical improvements that have made the present equipment obsolete, it now has a disposal value of only $84,600. management has provided the following comparison of manufacturing costs:.