Borneo inc. manufactures coffee. it used to sell its product in glass jars, but it has recently made its coffee more granular and packaged it in vacuum-packed cartons, which weigh less. this product is an example of
product diversification.
a new category entry.
product line extension.
a revamped product.
a new-to-the-market product

Russell's is considering purchasing $697,400 of equipment for a four-year project. the equipment falls in the five-year macrs class with annual percentages of .2, .32, .192, .1152, .1152, and .0576 for years 1 to 6, respectively. at the end of the project the equipment can be sold for an estimated $135,000. the required return is 13.2 percent and the tax rate is 23 percent. what is the amount of the aftertax salvage value of the equipment assuming no bonus depreciation is taken