Acme Semiconductor is expanding its facility and needs to add equipment. There are four process tools under consideration. You have been asked to perform an economic analysis to select the most appropriate tool to acquire. You have gathered the following information for evaluation. Each of these tools has a useful life of seven years. Acme's accounting staff has established a wide MARR of 8% per year, which one of the process tools should be selected? You need to use company- remental IRR Tool Investment Cost Annual Expenses Annual Revenues Market Value Useful Life IRR 56,000 6,500 18,500 18,000 7 years 15.4% 44,000 8,550 16,500 3,800 7 years 7.8% 85,000 3,200 20,000 21,000 7 years 12.4% 75,000 3,000 19,800 23,000 7 years 16.4%