please solve by hand calculation, not in excel software. Thanks

05-) The manager of a canned-food processing plant has two labeling machine options. On the basis of a rate of return analysis with a MARR of 20% per year, determine (a) which model is economically better, and (b) if the selection changes, provided both options have a 4-year life and all other estimates remain the same. Model 105 200 First cost, $ - 15.000 - 25,000 AOC, $ per year - 1,600 - 400 Salvage value, $ 3,000 4,000 Life, years 2