40 A company is considering purchasing factory equipment that costs $320,000 and is estimated to have no salvage value at the end of its 8-year useful life. If the equipment is purchased, annual revenues are expected to be $90,000 and annual operating expenses, not including depreciation expense are expected to be $38,000 The straight-line method of depreciation would be used. If the equipment is purchased, the annual rate of return (ROI) expected on this equipment is OA 32.5% B.3.8% C 7.5% OD 16.3%