A 6-year project has the following information: initial fixed asset investment = $460,000; straight-line depreciation to zero over the 6-year life; salvage value = $90,000; initial NWC = $120,000, will be recouped at the end of the project; discount rate is 5%; tax rate = 21 percent. The sensitivity of OCF to sales volume is $20/unit. What is the sensitivity of NPV to sales volume?

$120

$80.19

$101.51

$20