3. Net present value method Sutherland Manufacturing is evaluating a proposed capital budgeting project that will require an initial investment of $108,000. The project is expected to generate the following net cash flows: Assume the desired rate of return on a project of this type is 10%. What is the net present value of this project? (Note: Do not round intermediate calculations.) $12,903.30$26,759.78$23,773.90$4,725.40 Suppose Sutherland Manufacturing has enough capital to fund the project, and the project is not competing for funding with other projects. Should Sutherland Manufacturing accept or reject this project? Accept the project Reject the project