yogurt (rounded to 50.00)? costs $0.04 per unit What $6.04 Problems 26-28 (17 points each) 26. Your company has a proposed Capital Investment with the following data: Original Cost of Investment: Residual Value: Useful Life: Minimum acceptable Rate of Return: Net (equal) Annual Cash Flows Annual Net Income $270,000 10 years 12% $49,000 per year $28,000 per year Use the following Present Value of an Annuity of $1 table for parts a, b, and d: Year (payments) 8 9 10 6% 10% 12% 15% 6.210 5.335 4.968 4.487 6.802 5.759 5.328 4.772 7.360 6.145 5.650 5.019 a) Calculate the Net Present Value (NPV) of the investment using the minimum acceptable Rate of Return, 12% (please indicate "positive (+)", or "negative (-)" with your answer). b) Calculate the Present Value Index of the investment (round to 0.000). c) Calculate the Present Value Factor for an Annuity (IRR factor) for the investment (round to 0.000). d) Based on your Factor in part e above, is the Internal rate of Return (IRR) of the investment lower or higher than the Minimum acceptable Rate of Return (12%)? Explain why. e) Calculate the investment's Average Rate of Return (round to 00.0%)