4. Two alternatives are being considered as a solution to an engineering problem. The alternatives are different in design but have identical capacities and can both meet the technical requirements of the problem. Thus only costs and salvage values are being considered in the decision. These are shown below. The company's before-tax MARR is 20%. Assume the repeatability assumption is valid and determine which machine should be selected based on least cost before-tax? (12 points) Option A Option B Initial Cost ($) 12,000 15,000 Annual Costs ($) 4,500 3,900 Market Value at end of life ($) Life 2,000 5 2,500 6 The math for this problem MUST be done using one or more of the functions we learned in Excel (PV, FV, PMT, RATE, NPER, IRR, MIRR and/or NPV)