The Briggs and Stratton Commercial Division designs and manufactures small engines for golf turf maintenance equipment. A robotics-based testing system will ensure that their new signature guarantee program entitled "Always Insta-Start" does indeed work for every engine produced. Compare the two systems at MARR-10% per year. Solve using (a) tabulated factors, and (b) single-cell spreadsheet functions. Pull System Push System 1- Robot and support equipment first cost, $1,500,000 2,250,000 Annual M&O cost,$ per year 700,000 -600,000 Rebuild cost in year 3, S 0 500,000 Salvage value, $ 100,000 50,000 Estimated life, years 8 8