Guelph Inc are evaluating two hazardous environment facilities. The cash flows for each facility are shown in the table below. The company uses a MARR of 14%. Based on the rate of return, which is the most desirable alternative? First Cost Annual M & O Costs Annual Benefit Salvage Value $450,000 15,000 85,000 45,000 B $615,000 10,000 158,000 65,000 your