The following annual costs are associated with three new extruder machines being considered for use in a Styrofoam cup plant:

Data	X	X-TRUD	SUPR-X
Useful Life, Years	5	13	11
First Cost	$2,300,000	$2,660,000	$2,250,000
Salvage Value	$105,000	$88,000	$91,000
Annual Benefit	$95,000	$681,000	$731,000
M&O	$75,000	$70,000	$68,000
M&O Gradient	$11,000	$15,500	$13,500

The company's interest rate (MARR) is 21%. Which extruder should the Styrofoam company choose? Use Annual Cash Flow Analysis and provide the right reason.

A. Choosing SUPR-X is best because it has the highest Annual Benefit

B. Choosing SUPR-X will maximize the EUAB-EAUC; its value is $210,610 higher than X and $83,938 higher than X-TRUD.

C. Choosing SUPR-X is best because it has the lowest M&O cost in yr1

D. Choosing SUPR-X will maximize the EUAB-EAUC; its value is $853,610 higher than X and $135,938 higher than X-TRUD.