After you reported your findings to Carlyle Chemicals' management (see Study Problem 12-28), the CFO suggested that the company could purchase raw materials in advance for future delivery. This would involve paying for the raw materials today and taking delivery as the materials are needed. Through the advance purchase plan, the cost of raw materials would be $0.90 per unit. How does this new plan affect gross profit estimates? How should the advance payment for the raw materials enter into your analysis of project cash flows?