2) A new chemical plant will be built and requires the following capital investments (all) figures are in RM million): Table 1 Cost of land, L= RM 7.0 Total fixed capital investment, FCIL RM 140.0 Fixed capital investment during year 1 - RM 70.0 Fixed capital investment during year 2 - RM 70.0 Plant start-up at end of year 2 Working capital 20% of FCIL (0.20)* (RM140) - RM 28.0 at end of year 2 The sales revenues and costs of manufacturing are given below: Yearly sales revenue (after start-up), R = RM 70.0 per year Cost of manufacturing excluding depreciation allowance (after start-up), COMd = RM 30.0 per year Taxation rate, t=40% Salvage value of plant, S = RM 10.0 Depreciation use 5-year MACRS Assume a project life of 10 years. Using the template cash flow (Table 1), calculate each non-discounted profitability criteria given in this section for this plant. Assume a discount rate of 0.15-(15% p.a.) i. Cumulative Cash Position (CCP) ii. Rate of Return on Investment (ROR) iii. Discounted Payback Period (DBPB) iv. Net Present Value (NPV) v. Present Value Ratio (PVR).