Year Costs Benefits Cum Costs Cum Benefits

0 140,000 0 140,000 0
1 37,200 186,000 177,200 186,000
2 34,400 172,000 211,600 358,000
3 31,600 158,000 243,200 516,000

Payback
600,000

500,000

400,000
Payback
300,000
$
200,000

100,000

0
0 1 2 3

Year

cumulative costs cumulative benefits