Determine which alternative is the most viable by incremental B / C (values in thousands), considering an interest rate of 3%
A B C D E F
Initial cost 500 550 300 550 500 600
Total annual costs $ 360 480 180 600 300 660
Annual income $ 550 620 325 900 550 800
Against annual profits 300 300 400 300 300 200

---Methods of economic evaluation of alternatives----