7.1 a. (5 points) Offshore Drilling Products, Inc, imposes a payback cutoff of three years for its international investment projects. If the company has the following two projects available, should it accept either of them? Year - - Cash Flow (A) -$32,000 16,000 9,000 15,000 5,000 Cash Flow (B) -$70,000 10,000 15,000 40,000 20,000 N w A b. (5 points) You're trying to determine whether or not to expand your business by building a new manufacturing plant. The plant has an installation cost of $20 million, which will be ed straight-line to zero over its four-year life. If the plant has projected net income of $1,210,000, $1,720,000, $1,465,000, and $1,313,000 over these four years, what is the project's average accounting return (AAR)