The cost of equipment to apply epoxy paint to a warehouse floor is $1400. Materials and supplies (masking tape, surface repair material, solvents, cleanup supplies, etc.) will cost $2.03 per ft². Al­ternatively, a contractor can be hired annually to do the job for $3.25 per ft². If the cost of the equip­ment will be recovered at i = 10% per year over a 3-year period with no salvage value, the number of square feet that must be treated each year to justify the equipment purchase is closest to: (choose one)

(a) 460 ft²
(b) 953 ft²
(c) 1148 ft²
(d) 2457 ft²


Let x = number of ft²
-1400(A/P,10%,3) - 2.03x = -3.25x
-1400(0.40211) - 2.03x = -3.25x
x = 461 ft²

Answer is (a) 460 ft²

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