Tiberius Manufacturing is considering two alternative investment proposals with the following data: Proposal X $11,200,000 5 years Investment Useful life Estimated annual net cash inflows for 5 years Residual value Depreciation method Required rate of return $2,240,000 $54,000 Straight - line 12% Proposal Y $450,000 5 years $97,000 $25,000 Straight-line 13% Calculate the accounting rate of return for Proposal Y. (Round any intermediate calculations and your final answer to two decimal places.) A. 10.31% B. 15.18% C. 13.76% OD. 5.05%