USU 3. In a leather manufacturer company, decisions regarding approval of alternatives for cap- ital investment are based upon an expected MARR of 15% per year. The five packaging devices listed in the table below should be compared assuming a 6-year life and zero salvage value. Budget limit of the leather company is $100,000. Alternatives B A D First Cost ($) Annual Revenues ($) -52.000 -38.000 -70.000 - 50.000 -60.000 11.600 11.000 19.200 14.100 5,800 (a) Which device(s) should be selected if the alternatives are independent? (b) Which device should be selected if the alternatives are mutually exclusive