1) Cash flow forecasting.1 Which cash ows are relevant for HPC's decision of whether to launch the Energy Gel product line? In addition to the standard cash ows, you should consider how to treat the product development expenses, the allocation of overhead costs, the possible cannibalization of Energy Bar sales by Energy Gel, and the required investment in manufacturing capacity (mixing machines) required to produce Energy Gel. Many, but not all, of the numbers you need are in Exhibit 5. Construct your cash ow forecasts based on these numbers, but also consider whether you think the numbers are correct. Assume the business will be shut down at the end of the 10tll year. The property plant and equipment will be sold (see Exhibit 5) and the net working capital will be liquidated