A firm has $90,000 in direct materials costs and $60,000 in direct labor costs, with another $30,000 in overhead in 2022. It has equipment that was purchased for $900,000 and is being depreciated towards a salvage value of $100,000 over 5 years. The firm purchased land this year for $800,000 and paid a dividend of $120,000. Its selling, general and administrative costs are $110,000. It also borrowed $2 milllion at 8 percent interest and is in the 27 percent tax bracket