Assume a company is going to make an investment of $445,000 in a machine and the following are the cash flows that two different products would bring in years one through four.

Option A, Product A	Option B, Product B
$190,000	$145,000
185,000	180,000
60,000	65,000
20,000	65,000

A. Calculate the payback period of each product. Round your answers to 2 decimal places.

Option A, Product A	_____ years
Option B, Product B	_____ years

B. Which of the two options would you choose based on the payback method?

Option A, Product A OR Option B, Product B