53. Lyben Inc. is planning to produce a new product. To do this, it is necessary to acquire a new equipment that will cost the company P100,000. The estimated life of the new equipment is five years with no salvage value. The estimated income and costs based on expected sales of P10,000 units per year are: Sales @ P10.00 per unit P100,000 Costs @ P8.00 per unit 80,000 Net income P 20,000 The accounting rate of return based on initial investment is 20% What will be the accounting rate of return based on initial investment of P100,000 if management decrease its selling price of the new product by 10%? A 5% C. 15% B. 10% D. 20%