Past Final Eampdf 10/16 B) $703,610. C) S153,540. D) $605,129. 32. Carle Corporation is contemplating purchasing equipment that would increase sales revenues by $669 200 per year and cash operating expenses by $348,600 per year. The equipment would cost S1,033,200 and have a 9 year life with no salvage value. The annual depreciation would be $114,800. The simple rate of return on the investment is closest to: A) 19.9% B) 30.8% C) 31.0% D) 11.1% 33. In a sell or process further decision, which of the following costs is relevant? LA variable production cost incurred afler split-off. II. A fixed production cost incurred prior to split-off. A) Only I B) Only II C) Both I and II D) Neither I nor