Question 2. A) Select the themes of design using Return on Investment ROI (Rate of Return) method, the data of both equipment are shown the table below, B) Compare the effect of decrease in initial cost of 5% on the rate of return for equipment A (calculate the % of change in ROI). [25marks) Theme Theme II Initial cost (OR) L Annual revenues (OR/yr) M M O&M annual cost ((OR/yr) 5400 2700 Salvage value (OR) Useful life (Years) 2700 5400 7 9 K L M 1610006 46000 52000 15300 English (United States