Rounding Limited is a company that is making healthy profits. The firm is contemplating introducing a new product line product X - that is expected to have a life of six years. The firm will have to make an initial investment of $420,000 in the product line, consisting of equipment which is depreciable straight-line to a zero book value. The company uses straight-line depreciation. Marketing experts predict that the company will be able to generate revenue of $180,000 per year. Cash expenses directly associated with the product line will be $84,065 per year. The company tax rate is 30%, and management have determined that the firm must earn an after-tax return of 12% per annum to satisfy its investors. What is the payback, accounting rate of return, and NPV for product X? Should the firm proceed with this product line?