Pole Co. is investing in a machine with a three-year life. The machine is expected to reduce annual cash operating costs by $30,000 in each of the first two years and by $20,000 in year three. Present values of an annuity of $1 at 14% are

Period 1

0.88

2

1.65

3

2.32

Using a 14% cost of capital, what is the present value of these future savings?

  1. $59,600
  2. $60,800
  3. $62,900
  4. $69,500