The cash flows for three mutually exclusive alternatives are given in table below. MARR = 4%. Alt. A Alt B Alt C Initial cost $15,000 27,000 24,000 Annual benefits $4,500 7,600 6,500 RoR 15% 13% 11% Life in years 5 Reference Case Study & Determine the AROR for the second increment (Alt. B-Alt.A) If A was retained during the first incremental analysis. OA.5.78% OB. 10.85% OC.9.19% OD.8.12%