93. Conduct a cost-benefit analysis for IBM's implementation of a new information technology system:
    • Costs:
      • Initial Investment: $10 million
      • Annual Maintenance Cost: $1.5 million
      • Training Expenses: $500,000
    • Benefits:
      • Expected Annual Cost Savings: $3 million
      • Increase in Productivity: 20%
      • Reduction in Error Rates: 15%

Evaluate the costs and benefits of the IT system implementation and provide a recommendation based on the analysis.