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A company is planning to purchase a machine that will cost $26,400, have a six-year life. and be depreciated over a three-year period with no salvage value. The company expects to sell the machine's output of 3,000 units evenly throughout each year. A projected income statement for each year of the asset's life appears below. What is the accounting rate of return for this machine? Sales $102,000 Costs: Manufacturing $52,400 Depreciation on machine 4.400 Selling and administrative expenses 34,000 (90,800) Income before taxes $11,200 Income tax (35%) (3,920) Net income $7.280\fPoe Company is considering the purchase of new equipment costing $88,000. The projected annual cash inflows are $38,200, to be received at the end of each year. The machine has a useful life of 4 years and no salvage value. Poe requires a 10% return on its investments. The present value of an annuity of 1 and present value of an annuity for different periods is presented below. Compute the net present value of the machine. Periods Present Value of 1 at Present Value of an Annuity of 1 at 10% 10% 0.9091 0.9091 0.8264 1.7355 0.7513 2.4869 0.6830 3.1699 Multiple Choice O $(33,090). O $33.090. O $(19,384). O $51,352. O $19.384