Trans Technology's existing irrigation system needs to upgrade their equipment for outputs efficiency improvement. The supplier of the irrigation system is proposing two methods, giving the quotation and reference materials as in Table Q2. The system is expected to service for 5 years and MARR is 10%. By referring Table Q2 and Table Q2(a), calculate the benefits and costs per annual, for: utilities charges of electricity, water salary of worker, and maintenance. Simplify the cash flow diagram for comparison purpose. Perform incremental analysis by using AW B/C ratio. Give your recommendation based on the analysis