The after-tax cash flows for a new chemical process are shown in Table Q1. Using these data, calculate the following: a. Payback period (PBP) b. Cumulative cash position (CCP) and cumulative cash ratio (CCR) c. Rate of return on investment (ROROI) Note: All figures are in Millions () is in negative value Land cost = * 10 Plant started up at year 3 Working capital - + ++, 30 Total Annual Net End of year, Capital Investment dx Income Tax R Net Profit After Tax CF cost Profit After Tax 0 ***(10) (10) (25) (25) 2 (20) (20) 3 +.++(15, 20)-(35) End of year, 0 ds 1 30 Capital Investment * **(10) (25) (20) +++(15, 20)+(35) R Total Annual cost 2 Net Profit Income Tax 3 4 5 8.57 60 8.57 50 120 10 8.57 92 8 120 3.80 28 8.57 47 10.64 Net Profit After Tax CF After Tax (10) (25) (20) (35) 6.2 14.77 17.36 25.93 45.26 53.83 43.40 51.97 3720 45.77 42.78 51.35 49.60 58.17 120 73 8.57 50 10 120 70 8.57 60 27.74 26.80 11 120 60 51 22.80 12 120 69 40 13 120 80 40 30 26.22 30.40 30.40 120 80 Paragraph 40 - BIELE 120 80 40 49.60 80 30.40 30.40 49.60 49,60 49.60 49.60 49.60