Your friend Bill Sing went to Yorkville University and obtained a BBA. Although Bill did graduate, he was a horrible student. He would always cheat on his assignments and exams. Bill would use Course hero and Chegg to complete all his assessments. He rarely attended class and did not take his studies seriously. Bill is the laziest student you have ever met. On the other hand, you were a very good student at Yorkville University who always behaved honestly and ethically and graduated the BBA program with a 78% average. Bill Sing likes to brag to everyone that his final grade in Managerial Finance was 95%, although everyone knows he cheated throughout the entire course. He really should be ashamed of himself. Upon graduating 6 months ago, Bill got a job at Tata Steel Inc. Trevor Car is Bill Sings boss, and has concluded, that Bill is a fraud and should not be working at the company. Trevor is going to give Bill one more chance to prove himself. He has asked Bill to complete the analysis below. Assess a project which would realize the following cost savings each year over the next 5 years. Yr1-$82,000, Yr2-$82,000, Yr3-$64,000, Yr4-$53,000 and Yr5-$37,000. The company has hired a consultant at $22,000 to implement this project, and it will cost $185,000 to purchase this equipment today, which will not have any salvage value at the end of five years. Other important information CCA rate is 30%, Companys Cost of Capital is 15% and the Tax Rate is 35%. There are no Working Capital requirements for this project. Bill was asked to calculate the NPV of this project and make a recommendation as to if the company should proceed with it. What does the NPV seek to illustrate to the companys management team?