Assume the information presented in P7-7, except that the city did not contribute the equipment. Instead, the manager of the Internal Service Fund arranged to buy the equipment, paying for it over a period of 5 years. The terms of the acquisition required annual payments of $\$ 200,000$ at the end of each year, with interest of 8 percent on the unpaid balance. The first payment was made, and it is in the second year of operations. Assume also that the fund has just enough cash on hand to finance its working capital needs, such as inventory requirements. Using these assumptions, would you make a different calculation of the total cost to be recouped in the billing rate? If so, explain why you would make a different calculation and how it would change.