B2B Co. is considering the purchase of equipment that would allow the company to add a new product to its line. The equipment is expected to cost $382,400 with a 10-year life and no salvage value. It will be depreciated on a straight-line basis. The company expects to sell 152.960 units of the equipment's product each year. The expected annual income related to this equipment follows. $ 239,000 Sales Costs Materials, labor, and overhead (except depreciation on new equipment) Depreciation on new equipment Selling and administrative expenses Total costs and expenses Pretax income Income taxes (30%) Net income 84,000 38,240 23,900 146, 140 92,860 27,858 65,002 $ If at least an 8% return on this investment must be earned, compute the net present value of this investment. (PV of $1. FV of $1. PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.) Chart Values are Based on: % Select Chart Amount x PV Factor Present Value = $ 0 Net present value ixes (30%) Net income 92,860 27,858 65,002 $ If at least an 8% return on this investment must be earned, compute the net present value of this investment. (PVO $1, and FVA of $1 (Use appropriate factor(s) from the tables provided.) n = % Select Chart Amount PV Factor Present Value $ 0 w Present value of cash inflows Present value of cash outflows Net present value Net income If at least an 8% return on this investment must be earned, compute the net present valu $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.) Chart Values are Based on: n = 1 = % Select Chart Amount PV Factor Il Present Value 11 $ Present Value of 1 Future Value of 1 Present Value of an Annuity of 1 Future Value of an Annuity of 1