Swagelok Enterprises is a manufacturer of miniature fittings and valves. Over a 5-year period, the costs associated with one product line were as follows: first cost of $25,000, and annual costs of $17,000. Annual revenue was $25,000 and the used equipment was salvaged for $10,000. What rate of return did the company make on this product?

The rate of return that the company made on the product is

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