3. The heat loss through the exterior wall of a processing plant is estimated to cost the owner $3,000 next year. A salesman from Superfiber, Inc. claims he can reduce the heat loss by 80% with the installation of $15,000 of Superfiber now. The cost of energy rises by $200 per year, and the owner plans to keep the building ten more years. Calculate benefit cost ratio (BCR) to determine if this is a good investment with a MARR or 12%