EPC, Inc. uses a minimum attractive rate of return of 12% per year compounded semiannually The company is evaluating two new processes for expanding its manufacturing operations. The cash flows associated with each process are shown below. In evaluating the processes on the basis of a rate of return analysis, the incremental investment rate of return equation to use is Alt I Alt J First cost,S Annual Cost, S/yr Salvage Value, S Life, years -420,000520,000 5,000 12,000 6,000 5,000 (a) 0-100,000+ 3,000(P/A,i,3) + 1000(P/F,i%,3) (b) 0-420,000-1 5,000( P/A, i,3) + 5,000( P/F,i%,3) (c) 0--520,000-12.000(P/A,1,3) + 6,000( P/F,i%,3) (d) 0-100,000-3,000(P/A,i,3) + 1000(P/F,i%,3) (e) 0 -100,000 + 3,000(P/A,1,3)-1000(P/F,i%,3)