Siesta Manufacturing has asked you to evaluate a capital investment project. The project will require an initial investment of $54,000. The life of the investment is 6 years with a residual value of $6,000. If the project produces net annual cash inflows of $20,000, what is the accounting rate of return? (Round any intermediary calculations to the nearest dollar and your final answer to two decimal places, XXX%.) If accounting rate of return is used to make the decision and the minimum return is 20% then Siesta would A. 37.04% and invest OB. 22.22% and invest OC. 11.11% and not invest 0 D. 22.22% and not invest