Sister Tool Co. is considering investing in specialized equipment costing $616,000. The equipment has a useful life of five years and a residual value of $61,000. Depreciation is calculated using the straight - line method. The expected net cash inflows from the investment are given below: What is the average amount invested? $376,500$308,000$277,500$338,500 Walden Industries is considering investing in production - management software that costs $610,000, has $64,000 residual value, and leads to cost savings of $1,680,000 per year over its five - year life. Calculate the average amount invested in the asset that should be used for calculating the accounting rate of return. $64,000$674,000$337,000$610,000 Mandell, Inc. is evaluating three possible investments in depreciable plant assets. The company uses the straight - line method of depreciation. The following information is available: Rank the projects as to order of preference if based on the best payback period. C,B,AB,C,AC,A,BA,B,C Accelerated Finance is deciding whether to purchase new accounting software. The cost of the software package is $65,000, and its expected life is ten years. The payback for this investment is four years. Assuming equal yearly cash inflows, what are the expected annual net cash savings from the new software? (Assume the investment has no residual value.) $48,750$16,250$6,500$260,000 Tiberius Manufacturing is considering two alternative investment proposals with the following data: Calculate the accounting rate of return for Proposal Y. (Round any intermediate calculations and your final answer to two decimal places.) 2.33%10.67%7.66%11.43%