please be attention that the answer -32 is wrong.

Old Southwest Canning Co. has determined that any one of four machines can be used in its chili- canning operation. The cost and revenues of the machines are estimated below, and all machines have a 7-year life. If the minimum attractive rate of return is 10% per year, determine the incremental rate of return of the last comparison on the basis of a rate of return analysis. (As of %) First Cost, $ Machine Annual Revenue, $ -85,000 1 17,000 -147,000 49,000 2 3 -316,000 79,000 4 -318,000 53,000 Answer: -32 st