Lou Barlow, a divisional manager sage Company, has an opportunity to manufacture and sell one of for products for a His annual are determined by his return on investment which has exceeded 23% of the last three has computed the cost and estimates for each product as follows: Product A Product B al investment Cost of equipment (zero salvage value) $310,000 $510,000 Annual revenues and costs Sales revenues $360,000 $460,000 Variable expenses $164,000 $214,000 Depreciation expense 62,000 102,000 Fixed out-of-pocket operating costs 81,000 61.000 The company's discount rate is 21%. Click here to view Exhibit 11B-1 and Exhibit 11B-2, to determine the appropriate discount factor(s) using Required 1. Calculate the payback period for each product. (Round your answers to 2 decimal places. Product B Product A Payback period calculate the net present value for each product. (use the appropriate table to determine the discount factor(s).) Product A Product B Net present value