The Great-ski Puck Company is investigating a change to their production processes for their special Bluetooth enabled hockey puck known as the Toothpuck. You are tasked with investigating the economic viability of the change and advising if the company should invest in an upgrade to their machines. Demand for Toothpucks is 1,400,000 per year. The plant works 250 days per year with a day shift and an afternoon shift. Each 8-hr shift includes a 30-minute lunch break and two 10-minute breaks. The workers have allowances that account for 15% of their work time. The Time Standard for the current method is 6.1 min. per puck. The labour cost is $23.50/hr. The upgrade will lower the Standard Time to 4.3 min. per puck but will cost $15,600 for each machine. The new method will operate at 95% of the efficiency of the current method. Should the company implement the upgrade described below? Explain why you do or do not recommend this upgrade. Show your calculations including the Return on Investment (if there is an ROI) as a percentage over one year and in months required to payback any investment