Elsies Limited is considering the purchase of a machine to manufacture some of the spare parts for the catering equipment during $2025.$ The company desires a minimum required rate of return of $12\%.$ The machine will cost R$2000000$ plus R$400000$ for installation and is predicted to have a useful life of five years. A salvage value of R$100000$ is estimated. The machine is expected to generate cash inflows of R$800000$ per year but will require the employment of two new machine operators at R$100000$ per year for each operator, and it will require maintenance and repairs averaging R$40000$ per year. Depreciation will be calculated using the straight$-$line method

Refer to the investment opportunity for $2025$ and calculate the following. $($Ignore taxes.$)$ Where discount factors are required, use the four decimals

$2\mathrm{.}1$ Accounting Rate of Return on average investment $($expressed to two decimal places$).$

$2\mathrm{.}2$ Benefit Cost Ratio $($expressed to two decimal places$).$

$2\mathrm{.}3$ Internal Rate of Return $($expressed to two decimal places$).$ Your answer must reflect two NPV calculations $($using consecutive rates$/$percentages$)$ and interpolation.