A software provider buys blank Blu-ray DVDs at $550 per hundred and currently uses 2 million DVDs per year. The manager believes that it may be cheaper to make the DVDs rather than buy them. Direct production costs (labour, materials, fuel) are estimated at $2.50 per DVD. The equipment needed would cost $3 million. The equipment should last for 15 years, provided it is overhauled every 5 years at a cost of $250000 each time. The operation will require additional current assets of $400000. The company's required rate of return is 12 per cent. Evaluate the proposal