You are considering relocating your outdoor-equipment manufacturing plant and have narrowed your choices to four possible locations based on the availability of high quality labor, rail transportation, and an adequate distribution network. Based on the following costs and benefits associated with each location, use incremental analysis and IRR to choose the most cost-effective location assuming MARR 18%. Boise, ID $1,100,000 400,000 Seattle, WA $1,900,000 1,100,000 Portland, OR Bend, OR Initial cost (Year 0) Annual operations and maintenance costs (Years 1 thru 20) Annual gross benefits (Years 1 thru $1,300,000 $1,700,000 500,000 1,000,000 625,000 1,500,000 800,000 1,375,000 20)