Which increment should be examined first in incremental rate of return analysis, if MARR = 10.5%? Do-nothing A B C D First cost to $6,000 $4,500 $9,500 $9,500 Annual To 1,062 880 1,751 1,546 benefit Life 10 yrs ROR 12.0% 14.5% 13.0% 10.0% A-B O A-C OB-C OB-A