A manufacturing engineer is considering two alternative tool-handling subsystems for a new computer-controlled assembly machine. Fust cost for Subsystem W is $15,000, and its annual maintenance expense is estimated at $9,000 per year. For Subsystem X, first cost is $35,000, and estimated annual maintenance cost is $7,000 per year. Subsystem W has a predicted useful life of 4 years, while Subsystem X has a useful life of 8 years. Both can be removed and replaced as a unit by an up-dated model. Both have an estimated salvage value - Subsystem W, $2,000; Subsystem X, $20,000. If the applicable MARR is 12 percent, determine the economically preferable alternative. For the subsystem not selected in [a], determine the first cost that would make the second alternative the more attractive economic choice