A firm is evaluating a $100,000 sales opportunity (S) for a new customer. The Variable Cost Ratio (VCR) is 75% of sales. Collection Costs (EXP) are 2.5% of sales per CP beginning with second C. After 90 days the invoice will be tumed over to a collection agency that collects, on average, 75% of the invoice amount earning a 50% commission based on amount collected. The firm's cost of capital is 10%(i). What is the COI.EECTION CASH FLOW for the 76-90 Days CP bucket if the new customer account performs similarly to existing customers? NPV=1+iCPSEXP(S)VCR(S) $75,500 $17,739 $95,000 $100,000