Part 1: Given the following information for a five-year cost/benefit analysis for a customer support system development, calculate the net present values (fill in the cells in rows #4-6) and then determine the break-even point (#7). Assume that the rate of return is 6%. # Category Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Value of 1 0 $1,172,171 benefits $1,046,000 $1,074,000 $1,104,240 $1,136,899 Development 2 -$1,581,000 0 0 0 0 0 costs Annual 3 0 -321,000 -321,000 -321,000 -321,000 -321,000 expenses Net benefit/ costs Net Present 5 Value Cumulative 6 NPV 7 Calculate BEP