For both alternatives, answer the following questions considering applicable taxes whenever possible: a] Provide the before-tax cash flow diagrams for both alternatives in current dollars. b] Calculate the NPW of both alternatives taking into account all taxes at a tax rate of 40% (i.e., for after-tax cash flow). Half-year rule applies. c] Which alternative is economically better? Your company is comparing two machinery investments: A and B. Your company's real Minimum Attractive Rate of Return (MARR) is 8%. Average annual inflation rate is 1.75%. The properties of these investments are provided in the following table (all dollar values are in constant dollars): A Initial $95,000 $135,000 Cost $5,500/year $21,000/year Annual Maintenance cost Annual Sales 4,500 units/year 4,500 units/year $15/unit $10/unit Production unit cost $40/unit Product unit sale $40/unit price Salvage value $65,000 $80,000 Jafter 5 years CCA Rate 20% 20% Service life 3 years 3 years