Sales are expected to be 100,000 units in year 1, increasing by 20,000 each subsequent year to 200,000 in year 6. There are two manufacturing equipment options available:

- A manufacturing machine with up-front equipment purchase cost of $120,000, with manufacturing cost per unit of $0.40, and equipment salvage recovery (at the end of 6 years) of $40,000.

- A machine with up-front equipment purchase cost of $125,000, with manufacturing cost per unit of $0.25, and equipment salvage recovery (at the end of 6 years) of $50,000.

Assuming an interest rate of 3% over the 6 year production period, perform an economic analysis and select the best option.