Arctic Sales is planning for investment in new computer equipment and is conducting CBA on the investment. The system will be depreciated in five years. The cost will increase 5%/y year and the benfits will decrease 4% per year. The scrap value is 12000 and the discount factor 15%. List of cost items and benefit items are listed below: If based on these assumptions, what present value does the investment return after a 5-year timeline, taking into account the cost/benefit assessment? Should Arctic invest? Conduct a sensitivity analysis regarding: - If the interest rate (yield) changes? - If benefits will be more or less? - If costs will be higher or lower