What is the total after-tax annual cost of a machine with a first cost of $45,000 and operating and maintenance cost of $0.22 per unit produced? It will be sold for $4,500 at the end of five years. Production is 750 units per day; 250 days per year. The CCA rate is 30%, the after-tax MARR is 20%, and the corporation income tax rate is 40%.