Liquid Sleeve, Inc. is a company that makes a sealing solution for machine shaft surfaces that have been compromised by abrasion, high pressures, or inadequate lubrication. The manager is considering adding a metal-based nanoparticle (Type Al or Fe) to its solution to increase the product's performance at high temperatures. The costs associated with each type are estimated. If the company's MARR is 20% per year, which nanoparticle type should the company select? Utilize a rate of return analysis. Type FE Type AL First cost $ -150,000 -280,000 Annual operation cost -92,000 -74,000 $/year Salvage value $ 30,000 70,000 Life, years 2 4