4- Ibri International are considering a project that is susceptible to risk. An initial investment of OMR 90.000 will be followed by three years each with the following most likely cash flows (there is no inflation or tax): Annual Sales 300,000 (volume of 100.000 units multiplied by estimated sales price of OMR 3) Annual Costs Labor 150,000 Materials 40,000 Other 10,000 (200.000) Cash flow 100,000 The initial investment consists of OMR 90,000 in machines, which have a zero-scrap value at the end of the three-year life of the project. The discount rate is 10 per cent. Calculate the NPV for the company and show the sensitivity of NPV to changes in the following: (1+2+2 marks) a) 10 percent increase in labour costs b) 10 per cent decrease in material cost