ROI Calculation

An investment centre has prepared the following forecasts for the next financial year.

Operating profit before depreciation——————————- 85,000
Depreciation ————————————————————–20,000
Net current assets at beginning of year —————————30,000
Carrying value of non-current assets at beginning of year — 180,000

The centre manager is now considering whether to sell a machine that is included in these forecasts. The machine would add $2,500 to divisional profit next year after depreciation of $500. It has a carrying value of $6,000 and could be sold for this amount. He would use the proceeds from the sale plus additional cash from Head Office to purchase a new machine for $15,000. This new machine would add $5,200 to divisional
profit next year after depreciation of $2,000.

What will be the expected return on investment (ROI) for the division next year, assuming that the manager acquires the new machine and that non-current assets are valued at the start-of-year carrying amount for the purpose of the ROI calculation.

The correct answer is: 30.9%
Profit employed Capital
$ $
Original forecast ————————— 65,000 210,000
Effect of machine sale ————- (2,500) (6,000)
Effect of machine purchase ————– 5,200 15,000
——- ———-
67,700 219,000

Revised ROI = 67,700/219,000 = 30.9%
—————————————–
My question
In their solution, they did not remove the $500 depreciation for the asset that was disposed, and they didn’t consider the $2000 depreciation for the newly acquired asset. Please help me out.