A factory costs $$350,000.$ You forecast that it will produce cash inflows of $$80,000$ in year $1,$ $$140,000$ in year $2,$ and $$220,000$ in year $3.$ The discount rate is $12\%.$

a$.$ Calcule the PV of cash inflows. $($Do not round intermediate calculations. Rounds your answer to $2$ decimal places.$)$

b$.$ Is the factory a good investment?