As an energy auditor of a commercial building you have initiated the implementation of an energy management program, which involves the replacement of the existing fluorescent lamps and ballasts with more efficient lamps, electric ballasts and reflectors. You estimate the capital cost of the more officient cooling system to be $ 100,000 and the energy saving to be $25,000 per year. The cooling system is expected to have a life of 10 years and your company's rate is 15%. You have a meeting with your management to receive approval to implement the project. Please answer the following 4 questions What is the simple payback of this investment? What is the annual return on investment (ROI) for this investment? What is the Net Present Value (NPV) of this investment? What is the benefit Cost ratio of this investment