Which of the following statements about your company's assembly operations for cameras and drones is FALSE?

New camera$/$drone assembly workstations can be installed at a cost of $$125,000$ each for cameras and $$175,000$ each for drones; adding workstations can be done quickly $($usually during a single weekend$)$ at the beginning of each year. However, if the company decides to shift from manual assembly to robotics$-$assisted assembly, all existing workstations in a camera or drone assembly facility must be upgraded to include the use of a robot at a cost of $$150,000$ each.

All of the company's capital expenditures for fixed assets $($facilities$,$ workstations, robotics upgrades, office equipment, and furnishings$)$ at the Taiwan plant site are depreciated over $20$ years at the rate of $5\%$ annually.

It is standard practice to pay for the capital costs of new workstations and facilities expansions in the following two years by cutting the dividend payments to shareholders.

The manufacturers of robots have recently developed small robots capable of performing some of the tasks$/$work steps in assembling both action cameras and UAV drones; installing one of these robots at each camera$/$drone workstation enables the size of PATs to be cut from $4$ persons to $3$ persons.

The maximum number of cameras$/$drones that can be assembled at overtime is $20\%$ of annual PAT productivity $($the number of units a camera$/$drone PAT assembles each year$).$