3. A certain ventilation system would cost a firm approximately $ 60,000, which can be amortized over its useful life at a cost of $ 15,000 per year. Annual maintenance costs are expected to be $ 600 per year and monthly operating cost (utilities) $ 150 per month. The system is expected to facilitate production by reducing the amount of machine cleaning for an expected annual savings of S 1200. The primary benefit of the proposed ventilation system is expected to be the elimination of the need for respirators, which cost the company S 4000 per year. The ventilation system is expected to reduce the short-term illnesses complaints by an average of 6 per year and long-term illnesses by 0.2 per year. Short-term illnesses result in a total cost of $ 600 per occurrence. Long-term illnesses are expected to result in a total cost of $ 30,000 per occurrence. Perform the cost benefit analysis. What is your decision