A company is trying to decide which of two new product lines to introduce in the coming year. The company requires a 12% return on investment. The predicted revenue and cost data for each product line follows: 
The company has a 30% tax rate and it uses the straight-line depreciation method. The present value of an annuity of 1 for 5 years at 12% is 3.6048. Compute the net present value for each piece of equipment under each of the two product lines. Which, if either of these two investments is acceptable?
Definitions:
Malignant Hyperthermia
A severe reaction to certain drugs used for anesthesia, characterized by a rapid rise in body temperature and severe muscle contractions.
High CO2 Levels
Elevated levels of carbon dioxide in the bloodstream, often indicating respiratory distress or failure.
Elevated Temperature
A body temperature that is higher than normal, often indicative of an infection or illness.
Preoperative Preparation
The process of readying a patient for surgery, which may include medical evaluations, fasting, and instructions about medications.
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