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Which increment should be examined first in incremental rate of return analysis, if MARR = 10.5%? Do-nothing A B D First cost 0 $6,500 $3,000 $9,000 $4,000 o 1,104 598 1,725 623 Annual benefit Life 10 yrs ROR 11.0% 15.0% 14.0% 9.0% O A-B O A-C O B-C d B-A