Berkshire Controllers usually finances its engineering projects with a combination of debt and equity capital. The resulting MARR ranges from a low of $4\%$ per year if business is slow, to a high of $10\%$ per year. Normally, a $7\%$ per year return is expected. Also, the life estimates for assets tend to go down about $20\%$ from normal in a vigorous business environment and up about $10\%$ in a receding economy. The following estimates are the most likely values for two expansion plans currently being evaluated. Plan A will be executed at one location; Plan B will require two locations. All monetary estimates are in $$1000$ units.

$\backslash$table$[[,$Plan A$,$Location $1,$Location $2],[,-30,000,-5,000$