3. A firm has two alternatives for improvement of its current production system with the data provided in the table below. The MARR is 18%. Initial installment cost Annual operating cost Service life Salvage value Machine A $15,000 $8,000 5 years 0 Machine B $25,000 $6,500 8 years 0 With the present worth (PW) method, select the better alternative for a 5-year service period if the coterminated assumption holds with the estimation of the imputed market value for Machine B.