Workers' performance can be positively influenced by promoting their ______.

A) salary structure
B) psychological well-being and happiness
C) self-esteem
D) performance structure

Moon Pie Company is considering automated baking equipment that costs $500,000 installed and would replace the present hand-made production method. The present equipment has a zero book and salvage value. The new equipment will not increase revenues but will reduce operating costs from a current level of $600,000 to $300,000 per year. The depreciation of the new equipment will be $73,000 per year. What are the annual incremental net cash flows? Assume a marginal tax rate of 40 percent.

A) $296,800
B) $136,200
C) $192,200
D) $209,200