Cost of 2A machines = 2*20000 + 40% of (40000 - 2*4000) = 40000 + 32000 * 0.4 = 52800
Cost of B machine = 50000 + 40% of (50000 - 10000) = 50000 + 40000 * 0.4 = 66000
So, the difference = 66000 - 52800 = 13200.
Cost of 2A machines = 2*20000 + 40% of (40000 - 2*4000) = 40000 + 32000 * 0.4 = 52800