12. APC Accounting is planning to invest in a new AIS. The initial costs of a new system hardware, software development, and installation are $243,000. The use of the system over the next five years will cut cash costs by $50,000 each year (after tax and with depreciation tax savings added back). The firms required rate of return is 12%. Calculate the Net Present Value (NPV) and determine whether APC Accounting should be advised to invest in the new AIS. Show your working in the answer. (Hint: You can use Excel to calculate the NPV) (6 marks)??