Alocal municipality is considering inverting $320,000 to upgrade a park. Based on similar imvertments made by similar cities, it is anticipated the investment will result in annual costs and annual benefits over a 15 -year period as shown in the caah flow profile given below in thousands of dollars. Notice, an intermediate investment of $200,000 is anticipated in the 6thyear of the investment Based on a MARR of 59 , use benefit-cost ratio analysis to determine whether the inves tment should be made. Click here to access the TVM Factor Table calculator