An analysis of accidents in a rural area indicates that widening a highway from 30ft to 40ft will decrease the annual accident rate from 1,200 to 750 per million vehicle-miles.Calculate the average daily number of vehicles that should use the highway to justify widening on the basis of the following estimates:

• The average loss per accident is $1,500
• The cost of widening is $123,000 per mile
• The useful life of the widened roadway is 25 years
• The annual maintenance costs are $5,000 per mile
• The MARR = 12% per year

please no excel, do by hand step by step if you can