Wescott Company has three divisions: A, B, and C. The company has a hurdle rate of 8 percent. Selected operating data for the three divisions are as follows: Division A Division B Division C Sales revenue $ 1,280,000 $ 1,015,000 $ 1,008,000 Cost of goods sold 791,000 745,000 732,000 Miscellaneous operating expenses 69,000 57,000 58,000 Interest and taxes 53,000 46,000 46,000 Average invested assets 9,165,000 2,165,000 3,562,000 Wescott is considering an expansion project in the upcoming year that will co