13. Even Incorporated recently had a capital project approved for an expansion of its high-speed packing line in its Chester, PA manufacturing facility. The project requires the purchase of a product filling system. There are three primary manufacturers of the required system. Details on each of the systems follows:

details

	System 1	System 2	System 3
Cost	$1,300,000	$1,135,000	$1,250,000
After-tax operating costs	$100,000	$125,000	$100,000
Depreciation tax shield	$50,000	$35,000	$45,000
Economic life of the system	6 years	4 years	5 years
Equivalent annual cost	$180,000	$192,000	$173,000

Based on just the information above and no calculations are required, which system should be select?

Group of answer choices

System 1

System 2

System 3