A potential project has the following cash flow.

First cost, $	$138,000
Benefits, $/year	$36,000 per year
Disbenefits, $/year	$15,000 per year
M&O costs,$/year	$ 24,000 in Year 0 $28,000 per year from Year 1 onwards
n	11 years

If the interest rate is 7% per year, determine the B/C ratio.

Note: B/C ratio can be negative. If the answer is found to be negative, please enter the negative sign.