GuSont Inc. was considering an investment in the following project:
	Required initial investment		$1,085,000
	Net annual cash inflow		$183,400
	Annual depreciation		$56,381
	Estimated salvage value		$182,900
	Life of project in years		16
Assume that cash inflows occur evenly throughout the year The estimated average accounting rate of return is:
26.5%
27.6%
27.0%
28.2%
28.4%