Question #3 (30 Points): An electronic circuit board manufacturer is considering three mutually exclusive cost- reduction (revenue) projects for its PC-board manufacturing plant. All have lives of 5 years and the company's MARR is 15% per year. The financial data for the 3 alternatives is shown below: First Cost Annual Savings Salvage Value . -70,000 18,000 10,000 B -100,000 28,200 15,000 -160,000 42,200 27,000 Use the ROR analysis to select the best alternative