Using Rate of Return Analysis, determine the most economical alternative below. Assume a minimum attractive rate of return of 6%, and a 5-year life with no salvage value for each. The alternatives are mutually exclusive. Data Alternatives A B C D Initial Cost $400,000 $100,000 $500,000 $200,000 Annual Costs $900 $12,000 $23,000 $9,000 Annual Benefits $101,800 $39,700 $148,200 $55,200