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15 From the information given in Question 14, and by using rate of return (ROR) analysis, the sign [ :for Alt. B would change ( abai 2) No change Three times Once Twice 1614 Two revenue alternatives are being evaluated by a company. The cash flows are shown in the table below. The company uses an MARR of 17%. Using rate of return (ROR) analysis, the [ :sign for Alt. A would change (abai 3) Item Alt. A Alt.B First Cost ($) 610,000 300,000 Annual Operating and 10.000 40.000 Maintenance Cost (S/year) Annual Benefits ($/year) 158,000 92,000 Salvage Value (S) 65,000 5,000 Life time, years 10 10 Twice No change O Three times O Once