Average Rate of Return Determine the average rate of return for a project that is estimated to yield total income of $245,520 over three years, has a cost of $454,100, and has a $73,900 residual value. Round to the nearest whole number % Cash Payback Period A project has estimated annual net cash flows of $29,000. It is estimated to cost $153,700. Determine the cash payback period. If required, round your answer to one decimal place. years