Show me how to prepare a capital budget for Cafe Philips. Expected sales is $800,000 for the first 4 years. Direct costs includes labor and materials is 50% of sales. Indirect costs estimated at $100,000 a year. Cost of the building is $750,000 which will depreciate straight line over the next 5 years. The marginal tax rate is 37%. Calculate the payback period and the net present value.