Stellan Manufacturing is considering the following two investment proposals: Proposal X Proposal Y Investment $736,000 $514,000 Useful life 5 years 4 years Estimated annual net cash inflows received at the end of each year $152,000 $106,000 Residual value $70,000 $0 Depreciation method Straight-line Straight-line Annual discount rate 10% 9% Present value of an ordinary annuity of $1: 8% 9% 10% 1 0.926 0.917 0.909 . O A. $274,219 B. $298,120 OC. $343,440 OD. $257,000