Eisner Company has an opportunity to manufacture and sell a new product for a five-year period. The company estimated the following costs and revenues for the new product: Cost of new equipment $ 420,000 Initial working capital required $ 80,000 Overhaul of the equipment after three years $ 50,000 Salvage value of the equipment after five years $ 30,000 Annual revenues and costs: Sales $ 850,000 Variable expenses $ 500,000 Fixed out-of-pocket operating costs $ 202,000 When the project concludes in five years the working capital will be released for investment elsewhere in the company. 2f. Would it be correct to conclude that this project has a net present value of $310,000 given that this is the amount currently shown in cell B17? Why? Please note discount rate is 0% 2g. Once this template has been used to calculate the internal rate of return, what dollar amount will appear in B17? Please note B17 is NPV on spreadsheet