Detweiler's Farm Market has recently decided to open a new Housewares section in their market. There are two potential plans they can choose from based on the cash-flow projections below. Both projects must be paid back over 30 months.

1. Based on a payback analysis, should which project should you accept?

2. If your cost of capital is 5%, what would be your choice on a Net Present value analysis. Please show work.

Year	Project A	Project B
0	-72,000	-81,000
1	21,400	21,100
2	22,900	22,200
3	56,300	74,800