In the production of a polymer that reduces Friction losses in machines can be used two processes: process K would have an initial cost of $160,000 and his operation would cost $7,000 per quarter, while its salvage value would be $40,000 after 2 years of life. The process L. would have an initial cost of 2100005, another of transaction of $5,000 quarterly, and a salvage value of $26,000 at the end of its 4-year life. Which process must be chosen with the criterion of present value, with a 8% annual interest rate, compounded quarterly?