Your company has produced a trial batch of a new product which has tested well in the marketplace. To take the product into full production requires a capital outlay of 180,000 on a new production line. This is expected to last 4 years and have a residual value of zero at the end of 4 years. The expected contribution cash inflows from the new product have been estimated as: Year 1: 40,000 Year 2: 60,000 Year 3: 80,000 Year 4: 100,000 The product manager tells you they have stocks of direct materials left over from the trial run that would cost 30,000 to purchase now, or could be resold to the supplier for 20,000. This stock of direct materials was not included in reaching the contribution estimates above and could be fully utilised in Year 1 production. Your CFO has to decide whether to buy the new production line and launch the new product. As of now, what is the payback period associated with the completion of the production line