Solve using the NPV function in excel. Westland Manufacturing spends $$20,000$ to update the lighting in its factory to more energy$-$efficient LED fixtures. This will save the company $$4,000$ per year in electricity costs. The company estimates that these fixtures will last for $10$ years. If the company$$s cost of funds is $8\%,$ what is the NPV of this project?Westland Manufacturing spends $$20,000$ to update the lighting in its factory to more energy$-$efficient LED fixtures. This will save the company $$4,000$ per year in electricity costs. The company estimates that these fixtures will last for $10$ years. If the company$$s cost of funds is $8\%,$ what is the NPV of this project?