A firm collects $60 million at an annual rate (252 days) which is expected to remain at that same level. The bank could establish a system that would save the firm 5 days in mail float, 2 days in processing float and $45,000 in annual clerical fees. The bank would charge a flat fee of $120,000.00 for this service. The firms money market account could earn an annual rate of 6% return. Prepare a benefit/ cost calculation to determine if the company should go ahead with the proposed system.