(a) Using the above financial data, prepare a comparison in the space provided, of the financial costs and benefits over the next five (5) years of both options (i.e. relocating the Foleo manufacturing operations and maintaining the current operations here in Australia). Then rank the two (2) options based on the net financial benefits or costs you have calculated. (2 marks) (HINT: Include only the financial costs/benefits in this comparison and ignore the time-value of money.)