Ollivanders makes motorized brooms. Presently, the company buys the motors that go into the brooms for $19 each from an outside vendor Management is considering setting up a facility to make the motors in house. The following table presents financial information for making the motors. Initial outlay Estimated useful life Estimated salvage value at the end of useful life Unit variable cost $1,000,000 4 years $100,000 $16 $295.000 200,000 Annual cash fixed costs Annual demand of motors (in units) Ollivanders' income tax rate is 30%, and this project has a required rate of return of 8%. For tax purposes, the company depreciates its assets to its estimated salvage value on a straight-line basis. 1. Determine the NPV and IRR of this project. 2. Provide two non-financial factors that the management of Ollivanders must consider in making the decision to replace the tractor