7-39. Two fixtures are being considered for a particular job in a manufacturing firm. The pertinent data for their comparison are summarized in Table P7-39. The effective federal and state income tax rate is 25%. Depreciation recapture is also taxed at 25%. If the after-tax MARR is 8% per year, which of the two fixtures should be recommended? State any important assumptions you make in your analysis. (7.9)