The park and recreation department of Cass County has estimated that the initial cost of a park will be $2.3 million. Annual upkeep costs are estimated at $ 120,000. Benefits of $340,000 per year and dis-benefits of $ 40,000 per year have also been identified. Using a discount rate of 6 percent per year, Compute i) the conventional B/C ration and ii) the modified B/C ratio.