Your local brewery needs some new equir ment and have narrowed it down to two choices. Each option has a useful life of 5 years with no salvage value. Costs ar i benefits are shown in the table below. Use an MARR of 12%. a) Using payback period analysis which equipment would you recommend? b) Using the benefit-cost ratio which equipment would you recommend? Year A B 0 -$30,000 -$55,000 1 16000 24 000 6000 10,000 3 12,000 21,000 14 6000 |-7000 15 25,564 26 610