Jt engineering is deciding between two machines. Machine a costs $352,000, with revenues of $209,000 and expenses of $154,000. Machine b costs $380,000, with revenues of $231,000 and expenses of $166,000. Both have a 10-year life and no salvage value. Jt uses the straight-line method for depreciation and requires a return of 12%. How desirable are the machines? use the annual rate of return to determine the answer.