Mountain Pass Canning Company has determined that any one of five machines can be used in one phase of its canning operation. The costs of the machines are estimated below, and all machines have an infinite life. If the minimum attractive rate of return is 20% per year, determine the machine that should be selected on the basis of incremental rate of return analysis. Machine First Cost, S -310,000 2 -280,000 3 -345,000 4 -480,000 5 -410.000 Annual Operating Cost, S/yr -180,000 -195,000 -170,000 -120,000 -155,000