A manufacturing process can be designed for varying degrees of automation. The following is relevant cost information: Annual First Labor Annual Power and Maintenance Expense Degree Cost Expense A $10,000 $9,000 $500 B 14,000 7,500 800 C 20,000 5,000 1,000 D 30,000 3,000 1,500 Determine which is best by after-tax analysis using an income tax rate of 40%, an after-tax MARR of 15%, and SL depreciation. Assume that each has a life of five years and no BV or MV.