If you are asked to perform an incremental ROR analysis for the two robots listed below, how would you set them up in an incremental cash flow table?

	WALL-E	EVE
First cost, $
Annual operating cost, $ per year	-500
Salvage value, $	20,000	21,000
Life, years	5	5

a. Alternative A: EVE Alternative B: WALL-E

b. The order does not matter. Alternative A: WALL-E

c. Alternative B: EVE