As a project engineer, you received the AW analysis below from the finance department. It is for a new piece of equipment you ordered some months ago. You were told the interest rate used was 10% per year, but no first cost or projected salvage value was provided and you want to know them. Determine the values of P and S using the AW values for the year 1. Note: The AW values are equivalent values through the given year, not costs for the single year.

Years Retained	AW of First Cost, $	AW of Operating Cost, $ per Year	AW of Salvage Value, $
1	51,700	15,000	35,000
2	27,091	17,000	13,810
3	18,899	19,000	6,648
4	14,827	21,000	4,309
5	12,398	23,000	2,457