Quagmire Corporation wants to set up a manufacturing plant to last for 20 years. Initial costs at year 0 are $18,000 for the building and $31,000 for the equipment. At year 10 there will be a major machinery overhaul which is expected to cost $1,400. At the end of year 20 the equipment will be disposed at a cost of $372.84. Interest rate is 5% on cost items. What is the EUAC?