A company is trying to decide which of two new product lines to introduce in the coming year. The company requires a 12% return on investment. The predicted revenue and cost data for each product line follows: Product A Product B Unit sales 50,000 40,000 Unit sales price $15 $15 Direct materials $40,000 $16,000 Direct labor $110,000 $70,000 Other cash operating expenses $15,000 $27,000 New equipment costs $1,500,000 $750,000 Salvage Value 500,000 30,000 Estimated useful life (no salvage) 10 years 8 years The company has a 40% tax rate and it uses the straight-line depreciation method. Compute the net present value for each piece of equipment under each of the two product lines. Which, if either of these two investments is acceptable