A customer has requested that Lewelling Corporation fill a special order for 3,100 units of product S47 for $29 a unit. While the product would be modified slightly for the special order, product S47's normal unit product cost is $20.60: Direct materials $ 5.50 Direct labor 5.00 Variable manufacturing overhead 2.60 Fixed manufacturing overhead 7.50 Unit product cost $20.60 Assume that direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like modifications made to product S47 that would increase the variable costs by $1.10 per unit and that would require an investment of $11,600.00 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be: Vandezande Inc. is considering the acquisition of a new machine that costs $428,000 and has a useful life of 5 years with no salvage value. The incremental net operating income and incremental net cash flows that would be produced by the machine are (Ignore income taxes.): Incremental Net Incremental Net Cash Operating Income Flows Year 1 $ 66,000 $ 150,000 Year 2 72,000 $ 152,000 Year 3 $ 83,000 $ 165,000 Year 4 $ 46,000 $ 148,000 Year 5 $ 88,000 $ 150,000 Assume cash flows occur uniformly throughout a year except for the initial investment. The payback period of this investment is closest to: (Round your answer to 1 decimal place.)