5-70. The following costs are associated with three tomatoes-peeling machines being considered for use in a canning plant. If the canning company uses an interest rate of 12%, which is the best alternative? Use NPW to make your decision (Note: consider the least common multiple as the study period.)

Machine A B CFirst cost $52,000 $63,000 $67,000Maintenance costs 15,000 9,000 12,000Annual benefit 38,000 31,000 37,000Salvage value 13,000 19,000 22,000Useful life in years 4 6 12