R Compare the use one of the devices, as shown in the table below, which design is the best using Internal Rate of Return [25marks] Device A Device B Initial cost 245000 Initial cost 189000 Annual revenues OR/yr 51500 Annual revenues O&M annual maintenance 14500 O&M annual O&M Upgrade cost at the 8th year maintenance 7450 Salvage value 24500 Salvage value 18900 Useful live 16 Useful live 16 Start with i=13% R 48400 O&M 22300 1610006