GG Incorporated is about to choose an investment opportunity for the company, the following are the details of each investment.

Investment A: Acquiring a queuing system. This system is expected to increase sales due to enhanced customer service. The expected increase in sales is P50,000.00 per quarter. The total cost of the investment is P1,000,000.00 and can be used up to 15 years.

Investment B: Purchase a production machine worth P1,000,000.00 with expected life of 5 years, This machine is expected to increase production and sales by P180,000 per year. Question: Using payback method, if the company has only P1,000,000.00 available cash for, which of the investment could be considered as a sound investment option? Support your answer with computation.