Duratech manufacturing is evaluating a process improvement project. The estimated receipt and disbursements associated with the project are shown below. MARR is 6%/year

End of year	Receipts ($)	Disbursements ($)
0	0	5,000
1	0	200
2	2,000	300
3	4,000	600
4	3,000	1,000
5	1,600	1,500

(a) What is the annual worth of this investment (b) What is the decision rule for judging the attractiveness of investments based on annual worth (c) Should DuraTech implememt the proposed process improvement