A refinery decides to expand its existing facility by adding a hydrotreating unit. The refinery requested bids from four different vendors and received the following information:

Bid	A	B	C	D
FCIL, million $	275	291	242	220
Energy cost, million $/year	14	35	17	22

Based on a 10% return on incremental investment, which bid would you pick?

Hint: Because number of years (n) is not provided, you should use the non-discounted incremental analysis method.