8.1 A company wants to maximise shareholder wealth. It has calculated the following for a proposed investment project. The internal rate of return is 14% The return on capital employed is 20% The payback period is 4 years The company's cost of capital is 10% which of the following statements is true? Select one: A. The project is worthwhile because the IRR is a positive value B. The project is worthwhile because the IRR is greater than the cost of capital c. The project is not worthwhile because the IRR is less than the ROCE D. The project is not worthwhile because the payback is less than five years