You have been engaged as a management consultant by Scylace plc a grocery retail chain. You have bee.. as ted to evaluate two ale ..ative proposals for a new superstore You have the opio.. o juilu the supe store a. one o. two locations. The cast of building the new supers.o e and the annual sales evenue and costs are as follows: Option A Option B Location A Loc ion B E milion I million Cost of New Superstore 30.0 15.0 Residual Value 0.0 5.0 Annual Sales . evenue 10.0 6.0 Annual Cost of Sales 8.1) (4.8) Annual Staff Costs (0.5) (0. ) Other Annual Costs 0.1) (0.1) Depreciation is to be charged on a straight line basis over a period of 50 years, taking account of the residual value. Question 1 For Cption A, calculate the Accounting Rate of Return