Average Rate of Return Determine the average rate of return for a project that is estimated to yield total income of $444,000 over five years, has a cost of $680,800, and has a $59,200 residual value. Round to the nearest whole number Cash Payback Period A project has estimated annual net cash flows of $25,000. It is estimated to cost $117,500. Determine the cash payback period. If required, round your answer to one decimal place. years