Problem $08\mathrm{.}023-$ Determine which robot to select based on incremental rate of return

A process control manager is considering two robots to improve materials$-$handling capacity in the production of rigid shaft couplings that make dissimilar drive components. Robot $x$ has a first cost of $$90,000,$ an annual $M$&$O$ cost of $$31,000,$ and $$42,000$ salvage value, and it will improve revenues by $$96,000$ per year. Robot $Y$ has a first cost of $$146,000,$ an annual $M$&$0$ cost of $$28,000,$ and $$47,000$ salvage value, and it will increase revenues by $$121,000$ per year. The company's MARR is $34\mathrm{.}00\%$ per year, and it uses a $3-$ year study period for economic evaluations. Calculate the incremental ROR, and identify the robot the manager should select. $($Round the final answer to three decimal places.$)$

The incremental ROR is $\%.$

The manager should select robot $[$