Fabian Company is considering the purchase of a piece of materials -handling equipment Net initial investment $138,000 Estimated Useful life 8 years Estimated terminal disposal price $18,000 Estimated annual cash operating savings $25,000 Required rate of retum 4% Depreciation method : straight line Required: a) Net Present Value 2 marks b) Payback period 2 marks c) Discounted payback period 2 marks d) Internal rate of retum 2 marks 2 markse) Accrual accounting rate of return 2 marks ) Net Present Value with CCA Tax Shield g) Two qualitative factors to be considered other than the calculation from a ) to ). Plesae use the PV I FV table on eCentennial in your calculation *** Show your work. Marks will not be awarded to anwer withou workings Total 14 marks