a. Hana Inc. is considering an investment in new equipment that will be used to manufacture a smartphone. The phone is expected to generate additional annual sales of 3,400 units at $226 per unit. The equipment has a cost of $316,200, residual value of $23,800, and an 8-year life. The equipment can only be used to manufacture the phone. The cost to manufacture the phone follows:

Cost per unit: Direct labor$37.00 Direct materials146.00 Factory overhead (including depreciation)25.00 Total cost per unit$208.00

Determine the average rate of return on the equipment. If required, round to the nearest whole percent.

b. Natural Foods Inc. is planning to invest in new manufacturing equipment to make a new garden tool. The new garden tool is expected to generate additional annual sales of 8,700 units at $42 each. The new manufacturing equipment will cost $150,800 and is expected to have a 10-year life and a $11,600 residual value. Selling expenses related to the new product are expected to be 5% of sales revenue. The cost to manufacture the product includes the following on a per-unit basis:

Direct labor$7.10Direct materials23.40Fixed factory overhead-depreciation1.60Variable factory overhead3.60 Total$35.70

Determine the net cash flows for the first year of the project, Years 29, and for the last year of the project. Use the minus sign to indicate cash outflows. Do not round your intermediate calculations but, if required, round your final answers to the nearest dollar.

c. The following data are accumulated by Geddes Company in evaluating the purchase of $153,200 of equipment, having a four-year useful life:

Net IncomeNet Cash FlowYear 1$44,000 $75,000 Year 227,000 58,000 Year 313,000 44,000 Year 4(1,000) 29,000 Present Value of $1 at Compound InterestYear6%10%12%15%20%10.9430.9090.8930.8700.83320.8900.8260.7970.7560.69430.8400.7510.7120.6580.57940.7920.6830.6360.5720.48250.7470.6210.5670.4970.40260.7050.5640.5070.4320.33570.6650.5130.4520.3760.27980.6270.4670.4040.3270.23390.5920.4240.3610.2840.194100.5580.3860.3220.2470.162

Assuming that the desired rate of return is 12%, determine the net present value for the proposal. Use the table of the present value of $1 presented above. If required, round to the nearest dollar. If required, use the minus sign to indicate a negative net present value. *note plz answer all questions per chegg policy has changed and if you don't answer all i will down vote and report*

Present value of net cash flow$fill in the blank 1Amount to be investedfill in the blank 2Net present value Natural Foods Inc. Net Cash Flows