28) Flint Systems is considering investing in production-management software that costs $630,000, has $67,000 residual value, and leads to cost savings of $1,650,000 per year over its five-year life. Calculate the average amount invested in the asset that should be used for calculating the accounting rate of return. A) $697,000 B) $630,000 C) $348,500 D) 567,000