You are evaluating two different silicon wafer milling machines. The Techron I costs $ 290,000, has a 3 year life, and has pretax operating costs of $ 67,000 per year. The Techron II costs $ 510,000, has a 5 year life, and has pretax operating costs of $ 35,000 per year. For both milling machines, use straight-line depreciation to zero over the project