In a safe process, it is planned to produce and sell 40 000 pieces of product during the service life of the plant. The unit sales price of the product is $10 and the capital investment of the process is $1 200 000. The cost of product including depreciation over the service life is estimated as $200 000. If the service life of the process is taken as 3 years, investigate whether this investment is feasible according to the ROI method (income tax rate 35%)