Lou Barlow, a divisional manager for Sage Company, has an opportunity to manufacture and sell one of two new products for a fiveyear period. His annual pay raises are determined by his division's return on investment $($ROI$),$ which has exceeded $23\%$ each of the last three years. He has computed the cost and revenue estimates for each product as follows:

$\backslash$table$[[$Initial investment:,Product A$,$Product B$],[$Cost of equipment $($zero salvage value$),,],[$Annual revenues and costs:,$290,700,$$$490,000$