Dexter Company has recently completed a $1.3 million, two-year marketing study. Based on the results, Dexter has estimated that 19,600 of its new RUR-class robots could be sold annually over the next eight years at a price of $45,900 each. Variable costs per robot are $35,000 and fixed costs total $39.1 million. Start-up costs include $96.5 million to build production facilities, $7.2 million in land, and $19.2 million in net working capital. The $96.5 million facility is made up of a building valued at $16 million that will belong to CCA Class 3 and $80.5 million of manufacturing equipment (belonging to CCA Class 8). Class 3 has a CCA rate of 5 percent, while Class 8 has a rate of 20 percent. At the end of the project’s life, the facilities (including the land) will be sold for an estimated $27.9 million; assume the building’s value will be $8.7 million. The value of the land is not expected to change. Finally, start up would also entail fully deductible expenses of $4.6 million at Year 0. Dexter is an ongoing, profitable business and pays taxes at a 39 percent rate. Dexter uses a 17 percent discount rate on projects such as this one. Should Dexter produce the RUR-class robots?