A factory has averaged the following monthly heating and cooling costs over the last $5$ years. Calculate the PW at a nominal interest rate of $9\%.$

Month Period Cost

January $1$ $$(23,000\mathrm{.}00)$

February $2$ $$(18,000\mathrm{.}00)$

March $3$ $$(16,000\mathrm{.}00)$

April $4$ $$(9,000\mathrm{.}00)$

May $5$ $$(28,000\mathrm{.}00)$

June $6$ $$(12,000\mathrm{.}00)$

July $7$ $$(15,000\mathrm{.}00)$

August $8$ $$(25,000\mathrm{.}00)$

Septebmer $9$ $$(19,000\mathrm{.}00)$

October $10$ $$(10,000\mathrm{.}00)$

November $11$ $$(15,000\mathrm{.}00)$

December $12$ $$(21,000\mathrm{.}00)$