Stellan Manufacturing is considering the following two investment proposals: Proposal X $722,000 5 years Proposal Y $508,000 4 years Investment Useful life Estimated annual net cash inflows received at the end of each year Residual value Depreciation method Annual discount rate $170,000 $108,000 SO Straight- line Straight-line 9% $60,000 10% Present value of an ordinary annuity of $1 8% 0.026 9% 10% O A. $294,640 O B. $254,000 C. $271,018 O D. $349,920 Depreciation method Annual discount rate Straight -line 10% Straight-line 9% Present value of an ordinary annuity of $1 10% 0.926 0.917 0.909 1.783 1.759 1.736 2.577 2.5312.487 3.312 3.240 3.170 3.993 3.809 3.791 4.623 4.486 4355 8% 9% 4 6 Compute the present value of the future cash inflows from Proposal Y OA. $294,640 B. $254,000 c. $271,018 O D. $349,920