Five options are being considered for new meat-slicing equipment at a school cafeteria. The annual-equivalent costs and benefits of the alternatives are given below:

Alternative	Cost	Benefit
A	$1,050	$1,130
B	900	830
C	1,200	1,390
D	1,300	1,500
E	990	1,140

Which alternative should be adopted, based on incremental analysis using benefit-cost ratios? (Hint: Rank the alternatives in order of increasing cost before starting your analysis.)