A manufacturing facility located at 32° N latitude has a glazing area of 60 m² facing west that consists of double-pane windows made of clear glass (SHGC = 0.766). To reduce the solar heat gain in summer, a reflective film that will reduce the SHGC to 0.35 is considered. The cooling season consists of June, July, August, and September, and the heating season, October through April. The average daily solar heat fluxes incident on the west side at this latitude are 2.35, 3.03, 3.62, 4.00, 4.20, 4.24, 4.16, 3.93, 3.48, 2.94, 2.33, and 2.07 kWh/day · m² for January through December, respectively. Also, the unit costs of electricity and natural gas are $0.09/kWh and $0.45/therm, respectively. If the coefficient of performance of the cooling system is 3.2 and the efficiency of the furnace is 0.90, determine the net annual cost savings due to installing reflective coating on the windows. Also, determine the simple payback period if the installation cost of reflective film is $20/m².