Google is considering an $800,000 investment in new technology. The project will depreciate at a rate of 20% annually, leaving book values of $640,000, $480,000, $320,000, $160,000, and $0 at the end of each year. Expected annual cash flows are $200,000, $250,000, $150,000, $100,000, and $50,000. The profits are projected at $40,000, $90,000, $40,000, $20,000, and $0, resulting in ARR percentages of 5%, 11.25%, 5%, and 2.5%. The average annual profit is $38,000, with an average investment of $400,000, yielding an average ARR of 9.5%. The cumulative cash flows indicate a payback period of 3.6 years. The NPV, discounted at 10%, is calculated to be $60,700.

Requirements:

1. Determine the ARR, payback period, and NPV for the investment.
2. Discuss the project's potential financial benefits and drawbacks.
3. Provide a final recommendation on the investment decision.