Scientific Instruments, Inc. uses a MARR of 9% per year. The company is evaluating a new process to reduce water losses from its manufacturing processes. The estimate associated with the process follows. In evaluating the process on the basis of a rate of return analysis, calculate the rate of return with showing the S.N.. numeric answer, and final decision. First cost, S Cash flow in year 1. S Starting year 2 and thereafter, cash flow increased by. S Salvage value. S Life, years For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac).