A construction company is considering three alternative investments for next year to save the operating cost. The table summarizes the data of each alternative. Use i=12%.

Alternative	A	B	C
cost of equipment	$80000	$90000	$75000
installation cost	$10000	$20000	$12000
expected annual saving	$22600/year	$32600/year	$27600/year
useful life	10years	10 years	10years

1)Select the best alternative using Net Present Worth method.

2)Select the best alternative using B/C method