One of six new techniques, or the current method, can be used to control mildly irritating chemical fume leakage into the surrounding air from a mixing machine. The estimated costs and benefits (in the form of reduced employee health costs) are given below for each method. Assuming that all methods have a infinite life with zero salvage value, determine which one should be selected, (if any) using a MARR of 14.4761059% per year compounded semi-annually, and the B/C method. Which B/C ratio are you utilizing? What is the effective interest rate