3. A home appliances company is considering the project of producing air purifier. The marketing and production teams prepare the relevant information as below. Plot the Cash Position diagram for this project, with 5-year life after production. Investment for manufacturing equipment: $6 M (M means Million) Working capital: $2 M Development and plant construction time: 1 year Annual sales: 50,000 units of air purifier Price: $300/unit Variable cost: $80 per unit Annual advertising and marketing budget: $2.5 M Use the 5-year straight-line depreciation. Assume a nil market value of the equipment after 5 years. All the capital needed to start this project is borrowed with an annual interest rate 5% Other annual fixed cost except those listed above: $1.5 M Tax rate: 35%