Sensitivity Analysis 10.1 Ford Construction Company is considering the acquisition of a new earthmover. The mover's base price is $70,000, and it will cost another $15,000 to modify it for special use by the com- pany. This earthmover falls into the MACRS five-year class. It will be sold after four years for $30,000. The earthmover purchase will have no effect on revenues, but it is expected to save the firm $32,000 per year in before-tax operat- ing costs, mainly labor. The firm's marginal tax rate (federal plus state) is 40%, and its MARR is 15%. (a) Is this project acceptable, based on the most likely estimates given in the problem? (b) If the firm's MARR is increased to 20%, what would be the required savings in labor so that the project remains profitable