A centrifugal pump is needed in a food processing plant has a first cost of $250,000. Use both the Sum of Years Digit (SOYD) depreciation and Straight Line (SD) depreciation accounting methods with a $50,000 salvage value and a 15 year depreciation life to determine the real investment recovery value yielded by each one of these methods. Which one should be used? Assume a 7% interest rate.