4. A company is considering the following five machines to replace an outdated machine in one of their existing manufacturing cells. The costs are estimated below and all have a 10-year life. If the minimum attractive rate of return is 16%, determine which machine should be selected on the basis of rate of return analysis. Machine Initial cost ($) AOC ($) 1 -21,000 -10,000 2 -26,000 -8,000 -25,000 -9,000 4 -43,000 -3,000 5 -38,000 -4,000