A stone crushing company is planning to purchase a Wheel Loader to be used for conveying raw stone to a large Stone Crushing Machine and loading crushed stone in trucks. A new Wheel loader can be purchased directly from Caterpillar company for $$150,000.$ The new Wheel Loader will reduce the annual cost by $$25,500$ and increase annual operating expenses by $$4,500.$ The useful life of the Wheel Loader is $20$ years.

Required:

Compute accounting rate of return of wheel loader