Rodriguez Inc. is considering a project that costs $200,000. The company expects the annual cash revenues to be $75,000 and annual expenses (including depreciation) to be $30,000. The project has a ten-year useful life and a residual value of $25,000. Assume Rodriguez Inc. uses straight line method of depreciation. Using the above information for Rodriguez, the accounting rate of return for the project is ? The project's payback period is?