The estimated cost of a business proposal is Rs. 5,000,000 in the form af upgradation of existing equipment of a production unit. This upgradation will result in enhancement of equivalent revenue of Rs. 750,000 per year for 10 years. The equivalent annual Operation and Maintenance (O&M) cost of proposed upgraded facility is Rs. 150,000. However, there will be no salvage value of this pronosal Evaluate the investment proposal is financially feasible when the fir's Minimum Altractive Rate of Retum (MARR) is equal to 12% per year. Use Present Worth method for analysis, Draw also the cash flow diagram of the proposal,