3. While evaluating a project that costs $2.58 million having 4 years life has no salvage value. Estimated sales at S1400000 per year, price per unit is 205, variable cost per unit is 12.5 and fixed cost $90,000 per year. The tax rate and the required rate of return is 18% and 11% respectively. 1. Find the base cash flow (2 points) 2. Find the base NPV (2 points) 3. Find the NPV change for a 400 unit decrease of projected sales ( 2 points) Answers with formulas and not excel please