Part 1) Eagle Manufacturing Company is planning to add a new product to their production process. The company will need to buy a new piece of equipment at a cost of $480,000 with a four -year expected life and a $20,000 salvage value. The company uses the Straight-line method of depreciation. Additional information is as follows: a) Calculate the Accounting Rate-of-Return b) Calculate the Net Present Value of the new equipment assuming a discount rate of 8%