Sea Drinks, Inc., is a producer of special sodas. The company is contemplating purchasing equipment for an additional processing line. The company provided the following information about the expected impact of purchasing the new equipment. Incremental Revenues $100,000 per year Incremental Cash Operating Expenses $30,000 per year Purchase Price for New Equipment $200,000 Depreciation Expense (for New Equipment) $25,000 per year What is the simple rate of return for this equipment purchase? 22.5% 35% 50% 52.5%