Baird Modems, Inc. (BMI) has several capital investment opportunities. The term, expected annual cash inflows, and the cost of each opportunity are outlined in the following table. BMI has established a desired rate of return of 10 percent for these investment opportunities. (PV of $1 and PVA of $1) (Use appropriate factor(s) from the tables provided.)

Opportunity	A			B			C			D
Investment term	4 years			5 years			3 years			5 years
Expected cash inflow	$	7,800		$	5,300		$	5,100		$	4,100
Cost of investment	$	20,700		$	15,900		$	12,700		$	15,700

Compute the net present value of each investment opportunity and record your answers in the following table.The results for Investment Opportunity A have been recorded in the table as an example. (Negative amounts should indicated by minus sign. Round "Present value factor" to 6 decimal places. Round "Present value of cash flows and Net present value" to 2 decimal places.)

Opportunity	A	B	C	D
Cash inflow	$7,800	$5,300	$5,100	$4,100
Times present value factor	3.169865
Present value of cash flows	$24,724.95
Minus cost of investment	(20,700.00)	(15,900.00)	(12,700.00)	(15,700.00)
Net present value	$4,024.95

Determine the net present value and the internal rate of return for each investment opportunity. Record the results in the following table. The results for investment Opportunity A have been recorded in the following table as an example. Note that the manual computation yields the same net present value amounts as the financial function routines of Excel or a financial calculator. (Negative amounts should indicated by minus sign. Round your answers to 2 decimal places.)

Opportunity	A		B		C		D
Net present value	$4024.95
Internal rate of return	18.70	%		%		%		%