Ex 3. Company D is considering 2 investments: implementing ion-battery or upgrading its current automated factory in the US. How would the Financial Manager compares those 2 options considering the following investments and returns of both options: Project A Project B Ion battery Plant upgrading Initial investment 1,386,900 1,294,055 Expected Cash flows Year 1 375,456 287,544 Year 2 593,434 289,045 Year 3 735,245 198,405 Year 4 217,495 Year 5 238,997 Year 6 384,959