Dwight Donovan, the president of Rundle Enterprises, is considering two investment opportunities Because of limited resources he will be able to invest in only one of them. Project A is to purchase a machine that will enable factory autornation; the machine is expected to have a useful life of three years and no salvage value. Project B supports a training program that will improve the skills of employees operating the current equipment. Initial cash expenditures for Project A are $107,000 and for Project B are $32,000 The annual expected cash inflows are $50,796 for Project A and $12,868 for Project B. Both investments are expected to provide cash flow benefits for the next three years. Rundle Enterprises' desired rate of return is 8 percent. (RV of $1 and RVA of $1 (Use appropriere factor(s) from the tables provided.)