The WSU Factory has a plan to import one equipment from overseas to produce one new product. Two options are suggested: to buy the equipment from Japan (A), and from Korea (B). The project management group, including the 3 members Mr. Dung, Ms. Linh, and Mr. Duy, is considering financial efficiency of each option based on the criterion of Net Present Value (NPV), Benefit-Cost ratio (B/C), Payback Period (Tpb), Internal Rate of Return (IRR). After gathering the necessary data for calculation, the group extended following result:

Option (A) Option (B) Initial investment capital (mil. VND) 1400 1500 (at the end of year 0) Operating cost/year (mil. VND) 1600 1600 (at the end of year 1) Revenue/year (mil. VND) 3140 3250 (at the end of year 1) Project time (year) IRR 10% 10%