8. 4.12 The Briggs and Stratton Commercial Division designs and manufactures small engines for golf turf maintenance equipment. A robotics-based testing system will ensure that their new signature guarantee program entitled “Always Insta-Start” does indeed work for every engine produced. Compare the two systems at a MARR of 10%
per year. Solve using

(a) tabulated factors, and

(b) single-cell spreadsheet functions, as instructed.
Table Summary: Table divided into 3 columns with the headings marked from left to right as: System; Pull;
and Push.
System Pull Push First cost, $ −1, 500, 000 −2, 250, 000 Annual M&O cost, $/year −700, 000 −600, 000 Rebuild cost in year 3, $ 0 −500, 000 Salvage value, $ 100,000 50,000 Estimated life, years 8 8