ERITECH Technology Co., Ltd. evaluated a five-year investment plan to expand the factory production line to manufacture new products. The relevant information is as follows: The Finance Department provides the weighted average cost of capital (WACC) as the discount rate for the investment case. The company's debt ratio is 40%, and the average interest rate is (Kd) 3.6%, and the estimated cost of equity (ks) is 10%. The company is profitable, and the average income tax rate is 17%. The production department puts forward the demand. After the purchase department's inquiry, it is estimated that a batch of production line machines worth 10 million (including transportation, installation, and testing costs) will be purchased at the beginning of the period. The service life will be 5 years. Depreciation is calculated according to the straight-line method. After 5 years, the book value will be 0. However, it is estimated that the batch of machinery can still be sold at the end of the 5th year. It is estimated that 3.5 million will be sold at the beginning of the period. At the beginning of the period, additional working capital of 2.5 million must be invested, and there will be no further investment in each year. At the end of the period, the business department estimates that the sales of the product in the first year will be 5 million, and the sales in the second and third years will be increased to 10 million, 8 million in the 4th year, and 6 million in the 5th year. The annual variable cost is 40% of sales and the fixed cost is 1 million (excluding depreciation and amortization expenses). Please calculate based on the above data and answer the following questions (answers should be rounded to the first decimal place: (1) Assuming that the cash flows are generated at the end of the year, please estimate the net cash flow for each year (from period 0 to period 5): (2) The weighted average cost of capital (WACC) of the funds required by the plan (3) The planned payback period (Payback Period, PP) (4) The planned discounted repayment period (Discounted Payback Period (DPP); (5) Net Present Value (NPV) of the plan; (6) Profitability Index (Pl) of the plan; (7) Internal Rate of Return (Internal Rate) of the plan of Return (IRR); (8) Modified Internal Rate of Return (MIRR) after the plan is revised; (9) How do you plan to explain to the chairman and general manager the estimated implementation effect of the plan 0