A new registration system for the university is being considered. The acquisition (development) cost is $50,000. For the life of the system (5 years), the estimated operating costs are $10,000 per year and the estimated benefit is $5 per student per year. 2. Consider the acquisition cost as a sunk cost. How many students are required to register per year to pay the fixed operating costs? a. b. Calculate the break-even point, number of students per year to pay for the system in its lifetime. (Discount rate = 0.0). c. Calculate the "Profit" per year if the university has 2000 students, 5000 students. d. Calculate the lifetime ROI, if the university has 2000 students, 5000 students. (Discount rate = 0.1)