Please show the calculation. Thanks.

Single loss expectancy (SLE): Total loss expected from a single incident Exposure Factor (EF): the subjective, potential percentage of loss to a specific asset if a specific threat is realized. Annual rate of occurrence (ARO): Number of times an incident is expected to occur in one year Annual loss expectancy (ALE): Expected loss for one year SLE = Asset Value x EF (as a percentage - for example, EF = 15% means multiply the asset value x 0.15) ALE = SLE X ARO Safeguard value: Cost of a safeguard or control Scenario 1: Richman Investments provides high-end smartphones to 250 of their 3000 employees. The value of each smartphone is $1200. Richman has determined that in the past six months, they have had data intercepted from these phones 45 times. Consequently, they have determined that their six month exposure factor (EF) is 45/250 or 18%. Note that it is indeed possible to calculate the ALE without including the EF, but here you are given the EF, so you must use it. With this information, calculate the following and enter the answers into the following table: Show Calculation Result SLE 1200x0.18 216 ARO ALE Richman is considering purchasing a VPN service and its software for each smartphone. Use the ALE to determine the usefulness of this safeguard. For example, Richman could purchase the VPN solution (service and software) for each device for $40 per year. The safeguard value is $40 X 250 devices, or $10,000 total. It is estimated that if the solution is purchased, the AO will decrease to 40. Should the company purchase the VPN solution