The Jason Company is considering the purchase of a machine that will increase revenues by $32,000 each year. Cash outflows for operating this machine will be $6,000 each year plus 13000 depreciation expense each year. The cost of the machine is $65,000. For capital budgeting purposes for evaluating this machine, what is the accounting rate of return? A 40 B 20 C 9.2 D 49.2