Your company needs to purchase a new heating system for its main headquarters, and is attempting to determine the most cost-efficient model. Although there will be associated expenses with the new heating system, the net savings will offset these expenses. Using the standard company-wide MARR of 5%, the purchasing department has provided several alternatives, as shown below: Brawndo Cyberdyne Boiler $45,000 $3800 $10,800 Acme Boiler Alternative Initial Costs Annual Expenses Annual Savings Salvage Value Life, years Boiler S51,000 S3400 $11,000 $5100 $43,000 $3200 $9700 $4300 $4500 a) [5 points] Draw an accurate cash flow diagram for the "baseline" alternative. Indicate why this is the baseline. [35 points] Use the INCREMENTAL ERR approach to determine which mixer should be purchased. Assume the reinvestment rate is equal to the MARR. Be explicit in setting up your analysis step by step and explain your steps. b)