You are trying to determine whether or not building a new manufacturing plant makes financial sense. The plant has an installation cost of $10.0 million, which is depreciated straight-line to zero over its 5 year life. Projected Net Income over these five years is: $1,200,000, $1,500,000, $1,800,000, $1,400,000, and $1.000.000. Required: What is the average net income over the 5 years? What is the average book value of the new plant? What is the project's average accounting return (AAR) ? (as a decimal - 2 decimals - and percentage) If the required AAR on projects of this type is .30 or 30%, should the project be accepted?