Certain new mach$$nery when placed in service is estimated to cost $$180,000.$ It is expected to reduce net annual operating expenses by $$36,000$ per year for $10$ years and to have a market value $$30,000$ at the end of the ${10}^{th}$ year

Develop the ATCF and BTCF

Calculate BTROR and ATROR considering tax rate of $38\%.$ The Machinery is in the MACRS five$-$year property class. Solve using excel spreadsheet

Find best alternative using Benefit$-$Cost analysis method

$\backslash$table$[[$Useful Life,$50$ years,i$.,,$L$],[$MARR$,10\%,,,],[$Project$,\backslash$table$[[$Capital$],[$Investment$]],\backslash$table$[[$Annual$],[$maintenance$],[$cost$]],$Annual Benefit,Market value$],[$A$,$$$8,500,000,$$$750,000,$$$2,150,000,$$$1,250,000.$ Solve using excel spreadsheet