Average Rate of Return-New Product Arrowhead Inc. is considering an investment in new equipment that will be used to manufacture a mobile communications product. The product is expected to generate additional annual sales of 6,100 units at $273.00 per unit. The equipment has a cost of $567,300, residual value of $42,700, and an 8 -year life. The equipment only can be used to manufacture the product. The cost to manufacture the product is shown next