Elias wants to perform an after tax evaluation of equivalent methods to electrostatically remove airborne particulate matter from clean rooms used to package liquid pharmaceutical products. Using the information shown, MACRs depreciation with n= 3 years, a 5 year study period, after tax MARR = 7% per year, and Te= 34% and Excel, he obtained the results AWa=$-2176 and AWb = $3545. Any tax effects when the equipment is salvaged were neglected. Method B is the better method. Use classical SL depreciation with n=5 years to select the better method. When solving the problem use MARCS annual worth analysis only and Include depreciation recapture. (please show work and use excel)

	Method A	Method B
First Cost $	-100000	-150000
Salvage value $	10000	20000
Savings $ per year	35000	45000
AOC, $ per year	-15000	-6000
Expected life, years	5	5