A manufacturing process can be designed for varying degrees of automation. The following is relevant cost information:

________________________________________________________________________

Degree of Automation A B C D

________________________________________________________________________

First Cost $14,000 $16,000 $20,000 $32,000

Annual Labor Expense $11,000 $9,500 $7,000 $5,000

Annual Maint Expense $700 $1,000 $1,200 $1,700

Determine minimum equivalent uniform annual cost (EUAC) of operation for the best selection (A, B, C, or D), by after-tax analysis using an income-tax rate of 46 %, an after-tax MARR of 12 %, and SL depreciation. Assume each has a life of 4 years and no BV or MV at the end of this period. (Enter a positive number and do not enter the dollar sign $ with your answer.)