Polytec Chemical, Inc. must decide between two additives to improve the dry$-$weather stability of its low$-$cost acrylic paint. Additive A will have an equipment and installation cost of $$100,000$ and an annual cost of $$55,000.$ Additive B will have an installation cost of $$175,000$ and an annual cost of $$25,000.$ If the company uses a five$-$year recovery period for paint products and an MARR of $12\%$ per year, which process is favored on the basis of an incremental rate of return analysis? Also, determine the value of $i^{**}.$

The value of $i^{**}$ is

$\%.$

On the basis of an incremental rate of return analysis, process is favored.