Konya Cement Factory Management is planning to renew the production line. The design engineer has prepared 3 different production line designs. Information about the designs prepared is presented in the table below. The economic life of the production line is estimated to be 5 years. The minimum attractive interest rate is set at 20% per annum. Decide which of these options is economically viable using the Return (Internal Yield) Ratio Analysis. 

design A : 

First Cost :(10.000.000 + 200.000)

Annual labor etc. expenses : (1.900.000 + 800.000)

Annual energy, repair-maintenance and other expenses : (1.800.000 + 405.000)

desing B :

First Cost : (13.000.000 + 250.000)

Annual labor etc. expenses : (1.200.000 + 600.000)

Annual energy, repair-maintenance and other expenses : (1.000.000 + 360.000)

design C :

First Cost : (16.000.000 + 300.000)

Annual labor etc. expenses : (500.000 + 400.000)

Annual energy, repair-maintenance and other expenses : (450.000 + 270.000)