Ben Lte operates in the footwear industry. Ben Ite has been successful in recent years thanks, among other things, to quality products. However, the company is currently going through a very difficult period due to the strong competition that exists in this industry especially from Asian countries. If it does nothing to resolve the situation, it will have to close its doors shortly. During the year, the company Ben Lte paid $ 200,000 in research and development costs to identify machinery that could increase the production quality of their footwear. Finally, Ben Ltd. has found a machine that will give them the required competitive edge, which costs $ 250,000. The installation cost for this machine is $ 35,000. The machine has a useful life of 4 years and the salvage value at the end of the 4th year is $ 25,000. The manager plans to launch an advertising campaign early in the first year to announce this new manufacturing process that will increase product quality in significant ways. The cost of this advertising campaign will be $ 75,000. The net cash inflows (i.e. income minus expenses) will be $ 160,000 for the first and second year, $ 180,000 for the third year and $ 120,000 for the fourth year. If the company goes ahead with the new machinery and process, the old machine with a historic cost of $ 200,000 would be sold for $ 10,000 when buying the new machine. The cost of capital is 8%. The general manager predicts that the increase in the quality of footwear with this new machinery will allow him to revive the business which has not been so successful in the past year. He hopes this new machinery and process will improve the company's image with current customers and increase sales of its other products in future years. For the evaluation of its long-term investment projects, the company uses the criterion of the net present value of cash flows (NPV), assuming that the cash flows (cash inflows) of a year have held at the end of the year. Work to do: Should the general manager of Ben Lte invest in this new machine and start this new manufacturing process? (For this question, present the relevant data table and your schedule or quantitative table only)