The warehouse manager at Johnson Cor. is considering installing additional insulation in the warehouse. He estimates that the annual savings would be a reduction in heating cost from the current $16, 700 per year to approximately $9, 500 per year. Johnson Corp. Desires to earn 15% ROI, and the cost of installing the insulation is expected to be $21,000. The warehouse is supposed to be used for another 10 years. Is the insulation project a good investment