Perform a cost-benefit analysis with payback period calculation using the following data:

Direct Costs

• 25 networkable PCs$1,700/each
• A server$2,700
• Peripherals$2,200
• Network installation$5,800
• Sales system software$11,500

Indirect Costs

• Training$14,500
• Lost time30 days $150/day
• Sales-related losses during implementation$21,000

Annualized Benefits

• Increased sales capacity$190,000
• Improved customer retention$250,000
• Improved follow-up sales opportunities$180,000

Question 32 options:

a)	total costs are $78,850 with a payback period of 0.17 years
b)	total costs are $104,700 with a payback period of 0.17 years
c)	total costs are $104,700 with a payback period of 0.21 years
d)	total costs are $104,700 with a payback period of 0.32 years