Cash flows related to three mutually exclusive capital equipment projects are given in table below. Alternative Initial Cost Computed ROR $100,000 $200,000 15% $300,000 13% A 18% Reference: Table 8.1 AROR for the second increment (C-B) is O A. 18.6% OB. 14.67% OC. 9.0% OD. 10.2%