3. Two environmental projects A&B Item Capital cost (5) Annual labor cost (5) Annual Energy cost (5) Annual revenues for the first years 15) Annual revenues for the second 5 years (5) Project A 100.000 20.000 5 000 30,000 30,000 Project 150,000 10.000 10.000 30.000 40.000 If the discount rate is 5% a) Which project is more profitable? b) Calculate the BC ratio for each project Answer this que in schedule form, in excel sheet file