The following data are accumulated by Lone Peak Inc. in evaluating two competing capital investment proposals: 3D Printer Truck
Amount of investment $92,000 $36,000
Useful life 4 years 9 years
Estimated residual value 0 0
Estimated total income over the useful life $9,200 $12,960
Determine the expected average rate of return for each proposal. If required, round your answers to one decimal place.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.