TanakaIndustrial Systems Companyis trying to decide between two different conveyor belt systems. System A costs $335,000, has a 4-year life, and requires $129,000 in pretax annual operating costs. System B costs $415,000, has a 6-year life, and requires $123,000 in pretax annual operating costs. Both systems are to be depreciated straight-line to zero over their lives and will have zero salvage value. Suppose the companyalways needs a conveyor belt system; when one wears out, it must be replaced. Assume the tax rate is 24 percent and the discount rate is 9 percent.

Calculate the EAC for both conveyor belt systems. (A negative answershould be indicated by a minus sign. Do not round intermediate calculations andround your answers to 2 decimal places, e.g., 32.16.)