A manufacturing process can be designed for varying degrees of automation. The following is relevant cost information: Determine which is best by after-tax analysis using an income-tax rate of 40%, an after-tax MARR of 15%, and straight-line depreciation. Assume that each has a life of five years and no BV or MV. Use each of the following methods: Annual worth Present worth Internal rate of return Then repeat the analysis for MACRS-GDS 3 years class life and MACR5-ADS 5 years class life