(b) Your company is expanding its facility and needs to add new equipment. There are five equipment under consideration. You have been asked to perform an economic analysis to select the most appropriate equipment to purchase. You have gathered the following information for evaluation. Each of this equipment has a useful life of seven years. The company's MARR is 10% per year. Using incremental investment analysis technique (IRR- technique), which equipment should be selected? A B D E RM75,000 RM45,000 RM70,000 RM55,000 RM50,000 Investment cost Annual expenses Annual revenue RM3,200 RM8,550 RM6,000 RM6,250 RM5,000 RM20,200 RM16,750 RM16,000 RM18,250 RM18,000 Market value RM22,000 RM3,750 RM9,000 RM18,000 RM2,000 IRR 16.6% 7.9 % 2.9% 15.9 % 18.1 %