Perform a cost-benefit analysis with payback period calculation for a project where indirect costs are $40,000, direct costs are $15,000, and annualized benefits are $55,000. a) total costs are $40,000 with a payback period of 1 year b) total costs are $104,700 with a payback period of 0.32 years c) total costs are $78,850 with a payback period of 0.32 years d) total costs are $55,000 with a payback period of 1 year e) total costs are $55,000 with a payback period of 0.72 years