DuraTech Manufacturing is evaluating a process improvement project. The estimated receipts and disbursements associated with the project are shown below. MARR is 6.6%/year. End of Year Receipts Disbursements 0 $0 $5,100 1 $0 $220 N $1,500 $230 3 3 $4,200 $540 $3,400 $1,200 5 $1,700 $1,200 Click here to access the TVM Factor Table Calculator For calculation purposes, use 5 decimal places as displayed in the factor table provided. Round answer to 2 decimal places, e.g. 52.75. The cell tolerance is +0.05. a. What is the annual worth of this investment? ANSWER $198.93 b. What is the decision rule for judging the attractiveness of investments based on annual worth? ANSWER If AW> = 0, Accept; Otherwise, Reject c. Should DuraTech implement the proposed process improvement? ANSWER Yes