A certain product that is distributed and marketed, by company X, currently has an acquisition cost of $ 100 / unit. In order to reduce the purchase cost of this product, company X is analyzing the possibility of purchasing the necessary equipment for its production. Preliminary investigations of the required equipment indicate that its initial cost is $ 100,000 and its salvage value after 5 years of use is $ 20,000. Similarly, an annual depreciation of $ 18,000 is estimated during this 5-year period. Also, if the equipment is purchased, the annual fixed costs would be $ 5,000 and the variable costs would be $ 25 / unit. If the annual demand for this component is 500 units and its selling price is $ 150 per unit. a) Determine the Internal Rate of Return (IRR) that results from acquiring the necessary equipment for its production, if the marginal tax rate is 30% and the company covers the investment needs with retained earnings from previous periods. b) Determine the Internal Rate of Return (IRR) that results from acquiring the necessary equipment for its production, if the marginal tax rate is 30% and the company agrees to finance 50% of the value of the equipment through a series of deferred payments of $ 10,000 per year for principal payments, and $ 3,500 per year for interest payments for 5 years. While the rest of the investment it is covered immediately with funds from the company itself (retained earnings).