ABC Software Company is developing a new application development project and has implemented controls as shown in the table. Conduct the Cost Benefit Analysis for each control. Which controls are worth implementing? Give reasons.

\begin{tabular}{|l|l|l|l|l|l|l|} \hline ThreatCategories & Costperincidentin2010 & Costperincidentin2011 & Frequencyin2010 & Frequencyin2011 & Costofcontrolsimplementedafter2010 & Typeofcontrol \\ \hline Webdefacement & $500 & $1000 & 1 per year & 1permonth & $10,000 & Firewall \\ \hline Theftofequipment & $8000 & $7000 & 1 per year & 1per6months & $20,000 & PhysicalSecurity \\ \hline Viruses,worms,Trojanhorses & $1500 & $2500 & 1 per week & 1permonth & $47000 & Antivirus \\ \hline DoS attack & $3000 & $5000 & 1perquarter & 1per6months & $2,000 & Firewall \\ \hline Earthquake & $300,000 & $330,000 & 1per5years & 1per4years & $5000 & Insurance \\ \hline Flood & $300,000 & $240,000 & 1per3years & 1per4years & $39,500 & Insurance \\ \hline \end{tabular}