If Revenue from contract sales id $ 300,000, Expenses other than depreciation is $ 218,000, Depreciation (straight-line basis) is $41,000, for a total of $259,000. The increase in net income from contract work is $ 41,000. All revenue and all expenses other than depreciation will be received or paid in cash in the same period as recognized for accounting purposes.

We know the payback period is 2 years.

What is the Return on average investment? NEED ANSWER ASAP.