5. Given the following information Sales/Revenue a. = GH5.00/kg Production rate @100% = 375,000kg/yr Total Initial Fixed Capital Investment (CT) = GH850,000 = 15% of Total Initial fixed Capital Investment Working Capital (Cw) (CT) Manufacturing Cost at 100% Production - Raw Materials = GH40,000 Labour GH30,000 - Electricity = GH15,000 Water GH 3,000 Maintenance & Repair = GH 5,000 General Expenses at 100% Production - Administration GH16,000 GH40,000 Advertising Distribution Salvage Value = 5% of Initial Fixed Capital Investment (CF) Service Life - 12 year Hurdle rate = 12% Tax Rate = 25% Assume the production rate is 60% the first two years, 80% the next four years and 100% the remaining years, likewise the manufacturing cost and the general expenses. Determine: i. Payback Period (PBP) ii. Return on Investment (ROI)