Starboard is analyzing two machines to determine which one it should purchase.

The company requires a rate of return of $14\mathrm{.}6$ percent and uses straight$-$line depreciation to a zero book value over a machine's life.

Ignore bonus depreciation and taxes. Machine A has a cost of $$318,000,$ annual operating costs of $$10,000,$ and a life of $4$ years.

Machine B costs $$247,000,$ has annual operating costs of $$9,300,$ and a life of $2$ years.

Whichever machine is purchased will be replaced at the end of its useful life. Which machine should Starboard purchase, and why?