5) Given the cash flow of a pending HR project as follow (need to clearly show/explain your calculation procedures for full credits): Year 2018 2019 2020 2021 2022 2023 Initial investments / Costs 95,000 15,000 16,000 18,000 16,000 15,000 Incomes 40,000 40,000 40,000 40,000 40,000 40,000 a) b) Determine the net present values (NPV) of this project with a 10% discount rate. (8 scores) Determine the benefit-cost ratio (BCR) of this project with a 9% discount rate. (6 scores) Determine the payback period of this project. (6 scores) Determine the discounted payback period of this project based on a 10% rate of return. 6 scores) c) d)