a. Perform a financial analysis for the project by calculating its: - NPV [25 marks ] - ROI, [10 marks] - Payback period; [10 marks] using a discount rate of 8% and a 5-year projection. Use Excel to perform the above analysis, and use formulae wherever possible. (Please submit the Excel file as well.) b. According to business growth forecast, there is a need to purchase additional hardware and software in Year 3, and the costs are estimated as HK$300,000 for hardware and HK$200,000 for software. - Re-calculate the NPV, ROI and payback period for this project. Open another worksheet in the spreadsheet file for this calculation. [15 marks] - Note that the additional hardware and software maintenance costs will take effect from Year 4