Show your work and also show how this can be evaluated on excel.

Two hazardous environment facilities are being evaluated, with the projected life of each facility being 10 years. The company uses a MARR of 15%. Evaluate using incremental analysis using both Present Worth and Rate of Return analysis. First cost O&M cost Annual benefits Salvage value Alt. A $615,000 10,000 158,000 65,000 Alt. B $300,000 25,000 92,000 -5,000