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3. CTW Ltd. is considering upgrading its equipment. CTW has already spent $25,000 evaluating various new wrapping machines and has decided to invest in a new $100,000 machine. CTW is currently renting a factory and pays $50,000 per year in rent. As this factory is fully occupied CTW will have to move to larger premises. CTW will cancel the current lease and move to a new location. The new space has an annual rental expense of $75,000 a year. Total sales revenues are estimated to be $220,000 and the life of the project will be five years. The total operating cash costs are $50,000. In addition CTW would have to spend a total $50,000 a year on repairs & maintenance rather than the current $30,000 they are spending now. The sales figures include the sales they are currently obtaining of $50,000 a year. The costs associated with the current sales are $10,000 a year and are also included in the $50,000 cash cost figure. With the new machine the current annual advertising expense of $15,000 will remain the same. If CTW buys the new plant it will also have to increase its inventory. CTW buys all its year's inventory at the beginning of each year. The total amount of inventory required for its first year with the new machine will be $9,000. The tax office's depreciation allowance for plant is 10% straight line and the company pays tax at a rate of 30%. The plant has no salvage value at the end of the five years. CTW will finance the machine using 20% debt, or $20,000, in accordance with its normal policy. The company's required return is 15%. Set out the cash flows at the start, the cash flows over the life and the cash flows at the end. Indicate if it is an inflow or outflow (+ or -) Calculate the NPV for the project and advise if CTW should buy the machine