(Ignore income taxes in this problem.) The IBM Company has invested in a machine that cost $66,000, that has a useful life of twelve years, and that has no salvage value at the end of its useful life. The machine is being depreciated by the straight-line method, based on its useful life. It will have a payback period of five years. Given these data, the simple rate of return on the machine is closest to? (Round your answer to 1 decimal place and select the closest answer.)

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Walsh Company expects sales of Product W to be 63,000 units in April, 78,000 units in May and 73,000 units in June. The company desires that the inventory on hand at the end of each month be equal to 35% of the next month's expected unit sales. Due to excessive production during March, on March 31 there were 28,000 units of Product W in the ending inventory. Given this information, Walsh Company's production of Product W for the month of April should be?