Middlefield Motors is evaluating project Z. The project would require an initial investment of 76,500 dollars that would be depreciated to 9,500 dollars over 6 years using straight-line depreciation. The first annual operating cash flow of 27,000 dollars is expected in 1 year, and annual operating cash flows of 27,000 dollars are expected each year forever. Middlefield Motors expects the project to have an after-tax terminal value of 384,500 dollars in 3 years. The tax rate is 25 percent. What is (X+Y)/Z if X is the projects relevant expected cash flow for NPV analysis in year 3, Y is the projects relevant expected cash flow for NPV analysis in year 4, and Z is the projects relevant expected cash flow for NPV analysis in year 2? Round your answer to 2 decimal places