I want to calculate the simple payback method.The initial cost is $165,000. There are some cost incurred in year 0 as well.e.g working capital-$15,000, equipment cost-$23,000,retrenchment cost-$12,000.The total cost in year 0 is $191,000. So I need to take $191,000 OR $165,000 to calculate the payback period?Thank you..