A factory costs $$672,205.$ You forecast that it will produce cash inflows of $$135,732$ in year $1,$ $$235,000$ in year $2,$ and $$300,000$ in year $3.$ The discount rate is $7\mathrm{.}00\%.$

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

Present value $

b$.$ Should the company invest in the factor?