The Chem-Tex Chemical company is considering two additives for improving the dryweather stability of its low-cost acrylic paint. Additive A will have a first cost of $140,000 and an annual operating cost of $60,000. Additive B will have a first cost of $185,000 and an annual operating cost of $45,000. If the company uses a 4 -year recovery period for paint products and a MARR of 15% per year, what is the incremental rate of return and which process should be selected? Incremental ROR =12.6%; Select B Incremental ROR =7.7%; Select A Incremental ROR =12.6%; Select A None of the above Incremental ROR =7.7%; Select B