An electronic circuit board manufacturer is considering three mutually exclusive cost- reduction (revenue) projects for its PC-board manufacturing plant. All have lives of 8 years and the company's MARR is 15% per year. The financial data for the 3 alternatives is shown below: . B First Cost -70,000 -100,000 -160,000 Annual Savings 18,000 28,200 42,200 Salvage Value 10,000 15,000 27,000 Use the ROR analysis to select the best alternative. An electronic circuit board manufacturer is considering three mutually exclusive cost- reduction (revenue) projects for its PC-board manufacturing plant. All have lives of 8 years and the company's MARR is 15% per year. The financial data for the 3 alternatives is shown below: . B First Cost -70,000 -100,000 -160,000 Annual Savings 18,000 28,200 42,200 Salvage Value 10,000 15,000 27,000 Use the ROR analysis to select the best alternative