A manufacturer, whose MARR is 7%, is considering two alternative plant layouts. A, and Ay. The first cost represent the expenses of rearranging the current layout to the alternative new layout and the annual savings represent the reduction in the production costs of the new layout compared to the current layout Using the internal rate of return as the decision criterion, what course of action do you recommend? First Cost Annual Savings Year AL 0 $105,000 1 to infinity $10,500 A2 $145,000 $14.500 O Select Alt A because it generates more savings in each year. O Select Alt A, because it is the more expensive option and the incremental rate of return, 10.00%, is higher than the MARR Select Alt A, because its rate of return, 10.00%, is higher than the MARR O Select Alt A, because its rate of return, 10.00%, is higher than the MARR